Bombay HC condones Delay in Filing Form 10B due to COVID-19

Warkari Shikshan Sanstha Vs Commissioner of Income Tax (Bombay High Court) Bombay High Court addressed the petition filed by Warkari Shikshan Sanstha, an educational institution, seeking condonation of delay in filing Form 10B for Assessment Years (AY) 2019-2020, 2021-2022, and 2022-2023. The delay ranged from 2 to 16 days for these years, while AY 2020-2021 was excluded as it involved a longer delay pending CBDT consideration. The court considered the impact of the COVID-19 pandemic, which caused operational disruptions, including staff shortages, financial strain, and logistical difficulties...