Bombay HC condones Delay in Filing Form 10B Due to Genuine Hardship

Dinesh Surendra Kotecha Vs Union of India (Bombay High Court) The Bombay High Court heard a writ petition challenging the order dated 31st March 2025 passed by the Commissioner of Income Tax (Exemptions), Mumbai, under Section 119(2)(b) of the Income Tax Act, 1961. The impugned order had rejected the petitioner-trust’s application dated 20th March 2025 seeking condonation of a 70-day delay in filing Form No.10B. The rejection was based on CBDT Circular No.16/2024 dated 18th November 2024, which provides that applications for condonation of delay in filing Form No. 9A, 10, 10B, or 10BB shall ...