Delay in Filing Form 10B Condoned as Covid-19 Caused Genuine Hardship: Orissa HC

Juba Jyoti Jubak Sangha Vs Central Board of Direct Taxes (CBDT) and others (Orissa High Court) Core Issue: The principal issue before the Orissa High Court was whether the Commissioner of Income Tax (Exemption) was justified in rejecting the assessee’s application under section 119(2)(b) for condonation of delay in filing the audit reports in Form 10B for Assessment Years 2020-21 and 2021-22, thereby denying exemption under section 12A, despite the delay having been caused by the Covid-19 pandemic and genuine hardship. Facts: The petitioner, a charitable organization registered u...