Bombay HC condones delay in Filing Form 10B Due to Pandemic Hardship

Little Flower Education Society Vs CIT (Exemptions) (Bombay High Court) The writ petition concerned the challenge against an order dated 11 February 2025 issued under Section 119(2)(b) of the Income Tax Act for Assessment Year (AY) 2020-21. The order rejected the petitioner’s request to condone a delay in filing Form 10B, relying on CBDT Circular No. 16/2024 dated 18 November 2024. This circular states that applications for condonation of delay in filing Forms 9A, 10, 10B and 10BB cannot be entertained beyond three years from the end of the relevant assessment year, and applies to all applic...