ITAT condones Delay in Form 10B Filing due to health issues

Home of Peoples Empowerment Foundation Vs ITO (ITAT Bangalore) SIn the case of Home of Peoples Empowerment Foundation vs. ITO, the Income Tax Appellate Tribunal (ITAT) in Bangalore addressed a delay of 205 days in the filing of Form 10B, which is required for claiming benefits under sections 11 and 12 of the Income Tax Act. The delay was attributed to the illness of a trustee, substantiated by a medical certificate from Sri Sai Shreshta Hospital. The Commissioner of Income Tax (Appeals) [CIT(A)] had dismissed the foundation’s appeal without condoning the delay, which prompted the foundat...