https://www.taxtmi.com/caselaws?id=795711 Condonation of delayed Form 10B audit reports under Section 119(2)(b) may be available where sufficient cause and genuine hardship are established. The provision does not prescribe a limitation period for seeking condonation, although revenue authorities remain bound by CBDT circulars imposing time limits. Medical records, age, and filing the audit reports shortly after the returns supported condonation in the stated circumstances. The taxpayer's partial responsibility for the delay justified costs while allowing the belated exemption claim to be considered. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795711 Condonation of delayed Form 10B audit reports under Section 119(2)(b) may be available where sufficient cause and genuine hardship are established. The provision does not prescribe a limitation period for seeking condonation, although revenue authorities remain bound by CBDT circulars imposing time limits. Medical records, age, and filing the audit reports shortly after the returns supported condonation in the stated circumstances. The taxpayer's partial responsibility for the delay justified costs while allowing the belated exemption claim to be considered. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795711