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Madras HC Condones Delay in Form 10B Filing Despite CBDT Time Limit
Case Law Details
- Case Name
- John And Marie Almeida Educational Trust Vs CIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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John And Marie Almeida Educational Trust Vs CIT (Madras High Court)
The Madras High Court considered writ petitions challenging orders rejecting the petitioner’s applications for condonation of delay in filing Form 10B for Assessment Years 2019-20 and 2020-21 under Section 119(2)(b) of the Income-tax Act, 1961.
The petitioner had sought condonation of delay in filing Form 10B. According to the petitioner, the audit report could not be filed along with the returns of income for the relevant assessment years due to ill-health. The petitioner relied on medical records showi...






