AdvertisementShilparamam Arts Vs Additional / Joint / Deputy / ACIT / ITO (Telangana High Court) The petitioner challenged the order dated 31.07.2023 passed by the Commissioner of Income Tax (Exemptions), rejecting its application for condonation of delay in filing Form 10B for the Assessment Year 2017-18 under Section 119(2)(b) of the Income Tax Act, 1961, along with the consequential orders passed thereafter. The petitioner, an establishment registered under Section 12A of the Act, filed its original income tax return on 31.10.2017. Owing to certain defects, the return was revised and filed on 02.11.201...