Charitable Institution Delayed Filing Form 10B Due to COVID-19 Disruption: Orissa HC Condones 76-Day Delay

Orissa HC condones 76-day delay in filing Form 10B by a charitable institution, recognizing COVID-19 disruptions as a valid cause for delay. The Orissa High Court has allowed a 76-day delay in the filing of Form 10B by a charitable institution. The court acknowledged the widespread disruptions caused by the COVID-19 pandemic as a "sufficient cause" for the delay. This decision highlights the judiciary's empathetic approach in considering genuine hardships faced by organizations during extraordinary circumstances, ensuring that technical delays do not unduly prejudice entities serving public welfare, while still upholding the spirit of compliance.