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July 2026

Charitable trust — Charitable purpose — Exemption — Filing of audit report within the prescribed time is a condition precedent — Assessee, a trust engaged in providing medical aid to the underprivileged — Delay of 687 days in filing of audit report not condoned by CIT(E) — High Court held that, considering the nature of the work done by the assessee and the fact that the audit report had already been filed, and that the reason for the delay in filing was bona fide, this was a fit case to condone the delay.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 2 mins

17. Manav Vikas Bahuuddeshiya Gramin Seva Sanstha v. CIT (Exemption):

(2026) 486 ITR 427 (Bom): 2025 SCC OnLine Bom 6396:

A. Y. 2017-18: Date of order 03/03/2025

S. 119(b) of ITA 1961

Charitable trust — Charitable purpose — Exemption — Filing of audit report within the prescribed time is a condition precedent — Assessee, a trust engaged in providing medical aid to the underprivileged — Delay of 687 days in filing of audit report not condoned by CIT(E) — High Court held that, considering the nature of the work done by the assessee and the fact that the audit report had already been filed, and that the reason for the delay in filing was bona fide, this was a fit case to condone the delay.

The assessee is a trust engaged in providing medical aid to the underprivileged. There was a delay of 687 days in filing audit report in Form 10B for the accounting years 2016-17. Therefore, on August 18, 2018, the assessee filed an application before the Commissioner of Income-Tax (Exemption) for condonation of delay of 687 days in filing the audit report in form 10B. The reason given for delay was that the Chartered Accountant of the petitioner was not aware of the online filing req

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