Gujarat HC Allows Delay Condonation for Form 10B Filing

Shree Maharaja Agrasen Seva Sansthan Vs CIT (Exem) (Gujarat High Court) The Gujarat High Court ruled in favor of Maharaja Agrasen Seva Sansthan in its writ petition challenging the rejection of its delay condonation request for filing Form 10B for the Assessment Year 2014-15. The Commissioner of Income Tax (Exemptions) had denied the application under Section 119(2)(b) of the Income Tax Act, citing an excessive delay of six years and a lack of valid justification. The petitioner argued that technical issues and software-related challenges caused the delay, but the revenue authorities dismissed...