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Delay in Filing Form 10B Condoned by High Court
Case Law Details
- Case Name
- Lions Club Ashoknagar Charitable Trust Vs CIT (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Lions Club Ashoknagar Charitable Trust Vs CIT (Karnataka High Court)
Karnataka High Court Condones 44-Day Delay in Filing Form 10B; Rejects Hyper-Technical Approach
The Karnataka High Court allowed the writ petition filed by Lions Club Ashoknagar Charitable Trust, setting aside the order passed under Section 119(2)(b) of the Income-tax Act which had refused to condone a 44-day delay in filing Form 10B for AY 2020-21.
The Court observed that the Trust’s delay was occasioned by procedural requirements following grant of registration under Section 12AA, including the necessity of an “Order Gi...
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