The Court held that rejection of condonation for a 50-day delay in filing Form 10B was improper when genuine hardship was demonstrated. It directed authorities to treat the audit report as filed ...
The Ministry of Finance through the Central Board of Direct Taxes (CBDT) has issued a circular which essentially condones delay in filing Form no. 9A, 10, 10B and 10BB for AY 2018-19 and subsequent ...