Telangana HC condones delay in filing Form No. 10B

Global Organisation for Development Vs CIT (Exemption) (Telangana High Court)

The Telangana High Court reviewed a writ petition filed by Global Organisation for Development against the Commissioner of Income Tax (Exemptions), challenging the rejection of its application under Section 119(2)(b) of the Income Tax Act, 1961. The case pertained to the assessment years 2018-19 and 2020-21, during which the petitioner, a registered non-profit organization, failed to submit Form 10B within the stipulated time. The delays were 161 days and three days, respectively, attributed to the Charte

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