https://www.taxtmi.com/caselaws?id=795214 Delay in electronically furnishing Form 10B for Assessment Year 2016-17 may be condoned where a charitable trust obtained the audit report and Form 10 before filing its return but failed to upload them through an inadvertent clerical omission caused by the chartered accountant's serious illness. The applicable CBDT circular permits condonation where reasonable cause prevented timely filing. A technical uploading lapse causing genuine hardship should not be rejected pedantically, enabling consideration of the trust's exemption claim under Section 11. en-us Fri, 10 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795214 Delay in electronically furnishing Form 10B for Assessment Year 2016-17 may be condoned where a charitable trust obtained the audit report and Form 10 before filing its return but failed to upload them through an inadvertent clerical omission caused by the chartered accountant's serious illness. The applicable CBDT circular permits condonation where reasonable cause prevented timely filing. A technical uploading lapse causing genuine hardship should not be rejected pedantically, enabling consideration of the trust's exemption claim under Section 11. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795214