https://www.taxtmi.com/caselaws?id=792188 Delay in filing Form No. 10BB for charitable exemption was treated as condonable where the return was filed in time and the circumstances warranted a justice-oriented approach. Relying on prior decisions, the Tribunal restored the matter for verification instead of rejecting the exemption claim on limitation alone. The Assessing Officer was directed to examine the assessee's claim under Section 11 on merits after condoning the delay in furnishing the audit report. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792188 Delay in filing Form No. 10BB for charitable exemption was treated as condonable where the return was filed in time and the circumstances warranted a justice-oriented approach. Relying on prior decisions, the Tribunal restored the matter for verification instead of rejecting the exemption claim on limitation alone. The Assessing Officer was directed to examine the assessee's claim under Section 11 on merits after condoning the delay in furnishing the audit report. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792188