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The Bombay St Xaviers Society 2022 23 vs Commissioner Of Income Tax (Exemption) on 2 September, 2025 cites

Sarvodaya Charitable Trust vs Income Tax Officer (Exemption) on 14 October, 2020

Even the Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust (supra) took the view that in cases like the present one (delay in filing Form No. 10B), the approach of the authorities ought to be equitious, balancing and judicious and availing of exemption should not be denied merely on the bar of limitation. This is more so, when the legislature has conferred wide discretionary powers to condone the delay on the authorities concerned. The relevant portion of this decision reads thus:-
Gujarat High Court Cites 0 - Cited by 13 - V Nath - Full Document

Commissioner Of Income-Tax vs Gujarat Oil And Allied Industries on 8 September, 1992

32. We may also refer to the decision of this Court in CIT v. Gujarat Oil and Allied Industries Ltd. [1993] 201 ITR 325 (Guj.), wherein it is held that the provision regarding furnishing of audit report with the return has to be treated as a procedural proviso. It is directory in nature and its substantial compliance would suffice. In that case, the assessee had not produced the audit report along with the return of income but produced the same before the completion of the assessment. This Court took the view that the benefit of exemption should not be denied merely on account of delay in furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either before the Income- Tax Officer or before the appellate authority by assigning sufficient cause."
Gujarat High Court Cites 24 - Cited by 109 - S B Majmudar - Full Document
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