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Hyper-Technical Rejection of Form 10B Set Aside by High Court
Case Law Details
- Case Name
- Vigneshwara Public Charitable Trust Vs PCCIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Vigneshwara Public Charitable Trust Vs PCCIT (Karnataka High Court)
Hyper-technical refusal overturned: Karnataka HC orders condonation of Form 10B delay for charitable trust
Karnataka High Court, allowed the writ petition & set aside the order passed u/s 119(2)(b) rejecting condonation of delay in filing audit report in Form 10B for AY 2020-21. Court noted that petitioner is an undisputed public charitable & religious trust which had filed its return within time, & omission to upload Form 10B along with the return was due to bona fide oversight & unavoidable circum...




