Delay in filing audit report in Form-10B should be condoned without being too hyper technical: Kerala HC

Mary Queens Mission Hospital Vs CIT (Kerala High Court) Kerala High Court held that condonation application for delay in filing the audit report in Form-10B should have been considered without being too hyper technical and in a judicious manner. Facts- The petitioners in these cases are entities registered u/s. 12A of the Income Tax Act, 1961. For the assessment year 2022-2023, the petitioners were required to file their return of income by 31-10-2022 and therefore the audit report in Form-10B had to be filed on or before 30-09-2022. The due date for filing return of income for the assessment...