Charitable Institution Delayed Filing Form 10B Due to COVID-19 Disruption: Orissa HC Condones 76-Day Delay [Read Order]
The High Court condoned a 76-day delay in filing Form 10B by a charitable institution, citing COVID-19 disruptions as a genuine hardship, setting aside the rejection order and directing the Commissioner of Income Tax to process the audit report
The Orissa High Court has condoned a 76-day delay in filing the Audit Report in Form 10B for the Assessment Year 2020-21 by Action Research for Health and Socio-economic Development, a charitable institution, due to disruptions caused by the COVID-19 pandemic. The court set aside the rejection order dated 17.02.2025 issued by the Commissioner of…
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