Petitioner Seeks CBDT Intervention u/s 119(2)(b) for Delay in Filing Form 10B Exceeding 365 Days for 2018-19.

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....Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid provision seeking a special order to the Commissioner of Income Tax (Exemptions), Mumbai to condone the delay in filing Form No.10B for the assessment year 2018-19 which is beyond 365 days and thereafter to deal with the said claim on merit and in accordance with law. - HC....