https://www.taxtmi.com/caselaws?id=468864 A short delay in filing Form No. 10B for exemption under Section 11 of the Income-tax Act was considered capable of condonation under Section 119(2)(b) where the explanation was supported by the accountant's illness, the factual basis was not disputed, and the audit report was already on record. The filing requirement was treated as procedural, and the condonation power was expected to be exercised in a justice-oriented manner rather than pedantically. On that reasoning, refusal to condone the delay was unsustainable and the assessee remained entitled to the Section 11 exemption. en-us Tue, 02 Sep 2025 00:00:00 +0530 Sat, 23 May 2026 14:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468864 A short delay in filing Form No. 10B for exemption under Section 11 of the Income-tax Act was considered capable of condonation under Section 119(2)(b) where the explanation was supported by the accountant's illness, the factual basis was not disputed, and the audit report was already on record. The filing requirement was treated as procedural, and the condonation power was expected to be exercised in a justice-oriented manner rather than pedantically. On that reasoning, refusal to condone the delay was unsustainable and the assessee remained entitled to the Section 11 exemption. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468864