The Ministry of Finance through the Central Board of Direct Taxes (CBDT) has issued a circular which essentially condones delay in filing Form no. 9A, 10, 10B and 10BB for AY 2018-19 and subsequent ...

The High Court held that delayed filing of Form 10B is a procedural lapse and does not justify denial of charitable exemption. Trusts otherwise compliant with audit requirements remain eligible for ...