Bombay High Court Allows Condonation of Delay in Filing Form 10B for Charitable Trust Under Section 119(2)(b) of Income Tax Act, 1961 — CBDT Circular Relaxing Time Limit Applied Retrospectively. The court held that CBDT Circular No. 9/2014, which empowers the Commissioner to condone delay in filing Form 10B, applies retrospectively to pending assessments, and directed the respondent to consider the petitioner's application on merits.
15 Apr 2024The petitioner, Al Jamia Mohammediyah Education Society, is a charitable trust registered under the Bombay Public Trusts Act, 1950. For Assessment Yea...





