In the result, the Assessee’s appeal is allowed
Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18
Charitable Trust case (supra) and ultimately condoned the delay of 246 days in filing of Form 10B by holding as under: "That if delay is not condoned, there will be genuine hardship to the petitioner, in as much as the petitioner would be denied the exemption otherwise claimed under the provisions of section 11 of the Act and which