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Bombay HC Condones 113-Day Delay in Form 10B Filing Due to COVID
Case Law Details
- Case Name
- Chandraprabha Medical Trust Vs CIT (Exemptions) & Ors (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Bombay High Court
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Chandraprabha Medical Trust Vs CIT (Exemptions) & Ors (Bombay High Court)
The Bombay High Court allowed the writ petition filed by a charitable trust challenging the rejection of its application for condonation of delay in filing Form 10B for Assessment Year (AY) 2020-21. The Court quashed the order passed under Section 119(2)(b) of the Income-tax Act and condoned the delay of 113 days in the acceptance and e-verification of Form 10B.
The petitioner, a public charitable trust registered under the Maharashtra Public Trusts Act, 1950 and under Section 12A of the Income-tax Act, had been enga...
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