https://www.taxtmi.com/caselaws?id=801093 Condonation of delay in electronically filing Form 10B under Section 119(2)(b) was granted despite substantial delay because the audit report had been physically signed within the prescribed period, the former accountant failed to upload it without the assessee's knowledge, and the lapse was promptly remedied after discovery. COVID-19 disruption and the death of the successor accountant supported the explanation. Payment of costs within the stipulated period sets aside the rejection and requires processing of the return as if Form 10B had been filed on time; non-payment results in dismissal of the writ petition. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801093 Condonation of delay in electronically filing Form 10B under Section 119(2)(b) was granted despite substantial delay because the audit report had been physically signed within the prescribed period, the former accountant failed to upload it without the assessee's knowledge, and the lapse was promptly remedied after discovery. COVID-19 disruption and the death of the successor accountant supported the explanation. Payment of costs within the stipulated period sets aside the rejection and requires processing of the return as if Form 10B had been filed on time; non-payment results in dismissal of the writ petition. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801093