Delay of 50 Days in Filing Form 10B Condoned as Genuine Hardship Was Shown: Bombay HC

Dawat E Islami Hind Vs CIT (Exemptions) (Bombay High Court) The Bombay High Court examined a writ petition challenging an order dated 07.10.2025 passed under Section 119(2)(b) of the Income Tax Act, 1961. The impugned order rejected the petitioner’s application seeking condonation of delay in filing the audit report in Form 10B for Assessment Year (A.Y.) 2018–19. As a result of the rejection, the petitioner was denied the benefit of exemption under Section 11 of the Income Tax Act. The petitioner is a public religious-cum-charitable trust engaged in various activities including providing a...