Authority's refusal to condone delay under s.119(2)(b) quashed; Form-10B 'obtained' (not necessarily filed) before return must attract clause 4(i)

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....The HC allowed the challenge, quashing the authority's refusal to condone delay under s.119(2)(b) in filing Form-10B and directing reconsideration consistent with the correct legal test: Form-10B must have been obtained, not necessarily filed, before the return to attract clause 4(i). The Court held the authority misapplied Circular No.10 by equating "filed" with "obtained" and by imposing an unduly rigid deadline of 31 March 2018. The matter was remitted with a directive that where the audit report/Form-10B was obtained prior to filing the return, the respondents shall condone delay and grant relief in accordance with CBDT guidance.....