Hyper-Technical Rejection of Form 10B Set Aside by High Court

 Vigneshwara Public Charitable Trust Vs PCCIT (Karnataka High Court)

Hyper-technical refusal overturned: Karnataka HC orders condonation of Form 10B delay for charitable trust

Karnataka High Court,   allowed the writ petition &  set aside the order passed u/s 119(2)(b) rejecting condonation of delay in filing audit report in Form 10B for AY 2020-21. Court noted that petitioner is an undisputed public charitable & religious trust which had filed its return within time, &  omission to upload Form 10B along with the return was due to bona fide

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