https://www.taxtmi.com/caselaws?id=797401 Condonation of delay in furnishing Form 10B for an exemption claim should be decided pragmatically where pandemic-related circumstances establish genuine hardship. Furnishing the audit report is procedural, and the report may be produced before the assessment or appellate authority upon sufficient cause. Delegated discretion under Section 119(2)(b) must advance substantial justice rather than deny relief on technical grounds. An 18-day Covid-19-related delay was accepted as genuine; rejection of condonation was therefore invalid, requiring the delayed Form 10B to be treated as filed within the prescribed period and considered for the exemption claim. en-us Fri, 14 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797401 Condonation of delay in furnishing Form 10B for an exemption claim should be decided pragmatically where pandemic-related circumstances establish genuine hardship. Furnishing the audit report is procedural, and the report may be produced before the assessment or appellate authority upon sufficient cause. Delegated discretion under Section 119(2)(b) must advance substantial justice rather than deny relief on technical grounds. An 18-day Covid-19-related delay was accepted as genuine; rejection of condonation was therefore invalid, requiring the delayed Form 10B to be treated as filed within the prescribed period and considered for the exemption claim. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797401