https://www.taxtmi.com/caselaws?id=791280 A procedural mismatch in filing the audit report could not, by itself, defeat a charitable assessee's substantive claim to exemption, where registration under Section 12A was already in place. Pending applications for condonation of delay and filing of Form 10B had to be decided within the governing time framework, and administrative inaction on such applications justified judicial interference. The competent authority was directed to consider and dispose of the applications in accordance with law, after giving an opportunity of hearing and passing a reasoned speaking order within the time directed. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791280 A procedural mismatch in filing the audit report could not, by itself, defeat a charitable assessee's substantive claim to exemption, where registration under Section 12A was already in place. Pending applications for condonation of delay and filing of Form 10B had to be decided within the governing time framework, and administrative inaction on such applications justified judicial interference. The competent authority was directed to consider and dispose of the applications in accordance with law, after giving an opportunity of hearing and passing a reasoned speaking order within the time directed. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791280