Madras HC Condones 44-Day Delay in Form 10B Filing as Auditor Had Covid

Centre For Educare And Research Charitable Trust Vs CIT (Madras High Court)

Madras High Court has condoned a 44-day delay in the filing of the Form 10B audit report by the Centre for Educare and Research Charitable Trust for the Assessment Year 2021-2022. The court’s decision, delivered on July 5, 2025, came with a directive for the Trust to pay a cost of Rs. 5,000.

The charitable trust had filed its return of income and the audit report in Form 10B on March 30, 2022, and March 31, 2022, respectively, incurring a 44-day delay. The Trust subsequently filed a petition fo

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