Section 11 Exemption Can’t Be Denied for Delay in Filing Form 10B: Gujarat HC

Parul Mahila Pragati Mandal Versus ITO (Exemption) & Anr. (Gujarat High Court) The Gujarat High Court allowed the writ petition filed by a public charitable trust and set aside orders rejecting condonation of delay in filing Form 10B for Assessment Year 2016–17 under Section 119(2)(b) of the Income Tax Act, 1961. The trust had obtained the audit report within the prescribed due date but failed to electronically upload and confirm Form 10B due to an inadvertent administrative lapse. As a result, the Centralised Processing Centre denied exemption under Sections 11 and 12 and raised a subst...