https://www.taxtmi.com/highlights?id=101841 Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim. en-us Sat, 18 Jul 2026 08:27:56 +0530 Sat, 18 Jul 2026 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101841 Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim. Highlights Income Tax Sat, 18 Jul 2026 08:27:56 +0530 https://www.taxtmi.com/highlights?id=101841