Delay in filing Form 10B condoned since genuine hardship faced: Delhi HC

Fiitjee Foundation For Education Research And Trainings Vs CIT (Delhi High Court) Delhi High Court held that delay in filing Form 10B is condonable since genuine hardship is faced by the petitioner and there is sufficient material on record proving the same. Accordingly, writ disposed of. Facts- The petitioner has filed the present petition, inter alia, impugning an order dated 02.08.2024 passed by respondent u/s. 119(2)(b) of the Income Tax Act, 1961 whereby the petitioner’s application for condonation of delay in filing Form 10B for A.Y. 2022-23 was rejected. The petitioner contends that t...