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Delay in Form 10B Filing Due to Accountant’s Oversight: Bombay HC Allows Condonation
Case Law Details
- Case Name
- International Resources For Fairer Trade Vs Union of India And Ors (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All High Courts, Bombay High Court
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International Resources For Fairer Trade Vs Union of India And Ors (Bombay High Court)
This summary details the Bombay High Court’s decision regarding a charitable trust’s petition for condonation of delay in e-verifying its audit report (Form No. 10B) for the Assessment Year (A.Y.) 2017-18, a requisite for claiming income tax exemption under Section 11 of the Income Tax Act, 1961 (IT Act). The court set aside the Commissioner of Income Tax’s (Exemptions) order and directed the acceptance of the belated filing.
Case Summary
The case of International Resources For Fairer Trade...
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