One-Day Delay in Filing Form 10B During COVID-19 Condoned Due to Genuine Hardship
One-Day Delay in Filing Form 10B During COVID-19 Condoned Due to Genuine Hardship Issue Whether a one-day delay in filing the audit report in Form 10B during the COVID-19 period should be condoned under Section 119(2)(b) when the delay causes genuine hardship to a charitable trust claiming tax exemption under Section 11. Facts Assessee Status:… Read More »