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2025 (7) TMI 1316 - SCH - Income TaxRejection of application u/s 119(2)(b) for condoning the delay in filing the Form 10B - delay was about 1257 days - assessment of trust - Petitioner/trust explained the cause for delay on the Chartered Accountant/Auditor - The submission is that the High Court has incorrectly condoned the delay while entertaining the writ petition. HELD THAT - In view of the findings contained in paragraph Nos. 4 5 and 6 of the impugned judgment and order we do not find that delay has incorrectly been condoned by the High Court. 2024 (4) TMI 939 - BOMBAY HIGH COURT The present petition is accordingly dismissed. The Supreme Court, with Justices Pankaj Mithal and Prasanna B. Varale presiding, condoned a delay of 323 days in filing the petition, allowing I.A. No. 160389/2025. The petitioners challenged the High Court's condonation of delay in entertaining the writ petition. However, relying on the findings in paragraphs 4 to 6 of the impugned judgment, the Court held that the High Court did not err in condoning the delay. Consequently, the Supreme Court dismissed the petition and disposed of any pending applications.
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