Orissa HC Grants Relief to Petitioner for One-Hour Delay in Filing Audit Report [Read Order]
Orissa High Court granted relief to a trust for a delay of just over one hour in uploading Form 10B, holding that such a minor delay should be condoned with a pragmatic approach
By Nandan GK - On April 10, 2025 7:21 pm - 2 mins read
In a recent judgment, the Orissa High Court granted relief to an assessee for a marginal delay of just over an hour in uploading its audit report in Form 10B. Silicon Institute of Technology (assessee/petitioner) was a trust duly registered under the Income Tax Act of 1961. The petitioner trust was required to upload its…
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