https://www.taxtmi.com/caselaws?id=799534 Section 119(2)(b) permits condonation of a short, bona fide compliance delay where refusal would cause genuine hardship and defeat a statutory exemption. The audit report in Form No. 10B was required one month before the return due date for the relevant assessment year; a 30-day delay arose from a bona fide understanding, COVID-19 conditions and extended compliance timelines. The pending condonation application before CBDT did not require exhaustion before writ relief. The delay was condoned, the denial of exemption was set aside, and the return was required to be processed afresh by treating Form No. 10B as timely filed. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799534 Section 119(2)(b) permits condonation of a short, bona fide compliance delay where refusal would cause genuine hardship and defeat a statutory exemption. The audit report in Form No. 10B was required one month before the return due date for the relevant assessment year; a 30-day delay arose from a bona fide understanding, COVID-19 conditions and extended compliance timelines. The pending condonation application before CBDT did not require exhaustion before writ relief. The delay was condoned, the denial of exemption was set aside, and the return was required to be processed afresh by treating Form No. 10B as timely filed. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799534