November 20, 2025

Bombay HC condones Delay in Filing Form 10B Due to Genuine Hardship

IntelME Verdict

Compliance Shift

TL;DR

Bombay HC allows delays in Form 10B filing for charitable trusts due to genuine hardship, prioritizing substantive justice over procedural time limits.

Analysis

This ruling by the Bombay HC signifies a compliance shift for tax professionals, highlighting the importance of considering genuine hardships in meeting Form 10B filing deadlines for charitable trusts. Tax and accounting professionals need to be aware of this development to navigate similar situations, ensuring they prioritize substantive justice over procedural time limits for their clients.

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