Delay in filing/verifying Form 10B due to auditor oversight and departure condoned; denial of exemption under s.11 set aside

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....The HC allowed the petition, holding that the delay in filing/verifying Form 10B was attributable to the auditor's oversight and abrupt departure, and was bonafide and beyond the Petitioner's control; accordingly the delay is condoned. The impugned denial of exemption under s.11 is set aside to the extent premised on that delay, as such forfeiture would cause undue hardship to a longstanding charitable trust that has otherwise complied with filings. The Court declined to pronounce on alleged mismatches between the return and Form 10B, leaving those factual discrepancies to be examined by the Assessing Officer at assessment/rectification stage.....