Delay in Form 10-B Filing Conditionally Allowed Due to Treasurer’s Age & Pandemic

Amnos Evangelical Fellowship Vs Centralized Proceessing Centre (Andhra Pradesh High Court)

The Andhra Pradesh High Court adjudicated a Writ Petition filed under Article 226 of the Constitution of India by a religious society seeking to challenge the rejection of its application for condonation of delay in filing Form 10-B for the Assessment Year 2021-22. The petitioner, a small church registered under Section 12-A of the Income Tax Act, 1961, argued that the delay of 44 days in submitting the audit report was caused by exceptional circumstances, including the Covid-19 pandemic and

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