![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIII ]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117261-annual-tax-and-corporate-law-corporate-law-case-digest-annual-tax-case-digest-corporate-law-case-digest-annual-tax-and-corporate-law-digest-2025-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIII ]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIII ]
This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Gujarat HC...
![System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110597-karnataka-hc-itr-filing-itr-delay-taxscan.webp "System Failure due to Heavy Rainfall: Karnataka HC condones 36 days delay in filing ITR [Read Order]")
![Prolonged Trustee Suspension, Sealed Records Left Trust Unable to File Returns: Bombay HC Condones Delay for Six Assessment Years [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/250x150_2109223-bombay-hc-taxscan.jfif "Prolonged Trustee Suspension, Sealed Records Left Trust Unable to File Returns: Bombay HC Condones Delay for Six Assessment Years [Read Order]")
![Rajasthan HC Condones 700-Day Delay in Filing Audit Report by Charitable Trust considering Lack of Malafide Intention [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078654-rajasthan-hc-condones-700-day-delay-condones-day-delay-taxscan.webp "Rajasthan HC Condones 700-Day Delay in Filing Audit Report by Charitable Trust considering Lack of Malafide Intention [Read Order]")
![Income Tax Update: CBDT Relaxes Time Limit for Processing Valid Returns Filed Electronically pursuant to orders u/s 119(2)(b) [Read Circular]](https://images.taxscan.in/h-upload/2025/06/26/250x150_2054566-income-tax-income-tax-return-time-extension-for-income-tax-return-taxscan.webp "Income Tax Update: CBDT Relaxes Time Limit for Processing Valid Returns Filed Electronically pursuant to orders u/s 119(2)(b) [Read Circular]")
Auditor affected with Covid Causes Delay in Form 10B Report Filing: Madras HC Condones 44-Day Delay with ₹5,000 Cost [Read Order]
The Madras High Court condoned a 44-day delay in filing Form 10B required for income tax exemption claims observing that the delay was due to the petitioner's auditor being affected by COVID-19...
![Auditor affected with Covid Causes Delay in Form 10B Report Filing: Madras HC Condones 44-Day Delay with ₹5,000 Cost [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054527-madras-high-court-form-10b-report-filing-delay-condones-delay-taxscan.webp "Auditor affected with Covid Causes Delay in Form 10B Report Filing: Madras HC Condones 44-Day Delay with ₹5,000 Cost [Read Order]")
![Denial of S.80P Deduction Over Late Filing: ITAT Rules Appeal Infructuous [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Rajkot-Section-80P-Deduction-TAXSCAN.jpg "Denial of S.80P Deduction Over Late Filing: ITAT Rules Appeal Infructuous [Read Order]")
Dispute between Land owners Creates issue on identifying Payee of TDS on Rent: Kerala HC Permits to Pay TDS as unclaimed Challan [Read Order]
In a case related to issue on identifying payee of rent which restrained deduction of Tax Deducted at Source ( TDS ) and payment before Income Tax dept, the Kerala High Court permitted TDS as...
CBDT issues Circular for Condonation of Delay in Filing Income Tax Forms 9A, 10, 10B, and 10BB [Read Circular]
In a significant move aimed at easing compliance for taxpayers, the Central Board of Direct Taxes ( CBDT ) has issued Circular No. 6/2024, with provisions for condonation of delays in filing Forms...
![CBDT issues Circular for Condonation of Delay in Filing Income Tax Forms 9A, 10, 10B, and 10BB [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/11/CBDT-Income-Tax-Central-Board-of-Direct-Taxes-Condonation-of-Delay-Delay-in-Filing-Income-Tax-Forms-Taxscan.jpg "CBDT issues Circular for Condonation of Delay in Filing Income Tax Forms 9A, 10, 10B, and 10BB [Read Circular]")
Income Tax Exemption Claimed by Public Charitable Trust should not be denied merely on Bar of limitation: Kerala HC [Read Order]
The Kerala High Court has held that income tax exemption claimed by public charitable trusts should not be denied merely on the bar of limitations. The court was of view to consider the applications...
![Income Tax Exemption Claimed by Public Charitable Trust should not be denied merely on Bar of limitation: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CBDT-Income-tax-Income-tax-exemption-Income-Tax-Exemption-to-3-Organisations-Section-1046-Income-tax-act-taxscan.jpg "Income Tax Exemption Claimed by Public Charitable Trust should not be denied merely on Bar of limitation: Kerala HC [Read Order]")
Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]
The Rajasthan High Court has ruled in favour of the petitioner, a widow proprietor, directing to condone the 15-days delay in filing the Income Tax Returns under Section 119(2)(b) of the Income Tax...
![Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Rajasthan-high-court-Income-tax-returns-ITR-delay-Section-119-Income-tax-act-TAXSCAN.jpg "Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]")
Denial of Exemption Claim from Payment of Income Tax on Interest Income Based on Technical Ground: Kerala HC directs to Consider Application Filed before CBDT [Read Order]
In a recent case, the Kerala High Court directed to consider the application filed before the Central Board of Direct Taxes ( CBDT ) under Section 119(2)(b) of the Income Tax Act, 1961. The...
![Denial of Exemption Claim from Payment of Income Tax on Interest Income Based on Technical Ground: Kerala HC directs to Consider Application Filed before CBDT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Kerala-High-Court-CBDT-Income-Tax-Exemption-Claim-TAXSCAN.jpg "Denial of Exemption Claim from Payment of Income Tax on Interest Income Based on Technical Ground: Kerala HC directs to Consider Application Filed before CBDT [Read Order]")