Delay in Filing Form 10B Condoned by High Court

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...