Rajasthan HC Condoned 700-Day Delay in Charitable Trust’s Tax Audit Filing

The Rajasthan High Court condoned a 700-day delay by a public charitable trust in filing its audit report (Form 10B) under the Income Tax Act, 1961.

The trust’s president suffered a severe brain stroke, delaying the accounting process for AY 2018–19. Authorities had rejected condonation under Section 119, stating the Vice-President could have filed the report.

The Court held that the exemption should not be denied merely due to limitation when charitable activities were in good faith and no mala fide intent existed.

Emphasising an equitable approach, it ruled that genuine charitable trusts deserve relief from rigid procedural delays.