https://www.taxtmi.com/caselaws?id=798119 Section 119(2)(b) permits condonation of delayed compliance where refusal would cause genuine hardship. A two-day delay in filing Form No. 10B for a trust's Section 11 exemption, attributed to portal-related technical difficulty or inadvertent error, warranted a liberal and justice-oriented assessment of reasonable cause and hardship. Denial would have deprived the trust of its claimed exemption and created a substantial tax liability. The delay was condoned, the rejection of the condonation application was set aside, and the return was required to be processed by treating Form No. 10B as timely filed. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798119 Section 119(2)(b) permits condonation of delayed compliance where refusal would cause genuine hardship. A two-day delay in filing Form No. 10B for a trust's Section 11 exemption, attributed to portal-related technical difficulty or inadvertent error, warranted a liberal and justice-oriented assessment of reasonable cause and hardship. Denial would have deprived the trust of its claimed exemption and created a substantial tax liability. The delay was condoned, the rejection of the condonation application was set aside, and the return was required to be processed by treating Form No. 10B as timely filed. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798119