Exemption Can’t Be Denied for Technical Lapse if Filed Before Assessment: Bombay HC Allows Delay in Filing Form 10

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Exemption Can’t Be Denied for Technical Lapse if Filed Before Assessment: Bombay HC Allows Delay in Filing Form 10

Direct Tax

Published on

22/04/2026

By Mariya Paliwala

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The Bombay High Court has quashed an order rejecting condonation of delay in filing Form No. 10 and held that charitable exemption under the Income-tax Act cannot be denied merely on technical grounds where substantial compliance is established. The bench of Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla observed that the authorities had…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Exemption Can’t Be Denied for Technical Lapse if Filed Before Assessment: Bombay HC Allows Delay in Filing Form 10

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