2020 (1) TMI 334

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....a a/w Mr. P.A. Narayanan a/w Ms. Sangeeta Yadav, for Respondents. P.C. : At the joint request, taken up for final disposal. 2. The Petitioner has challenged the order dated 26 September 2019 passed by the Commissioner of Income Tax (Exemptions) under Section 119(2)(b) of the Income Tax Act 1961 (the 'Act') in respect of condonation of delay in filing Form No.10 under section 11(2) of the ....

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....fied in section 11(2). 4. The controversy in the Petition pertains to the rejection of the application filed by the Petitioner for condonation of delay in filing Form 10. By the impugned order the Commissioner, held against the Petitioner on two counts. First, that the Petitioner had made no claim of accumulation under section 11(2) in the return of income and second, no cogent reason was given....

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....bmits that the error is procedural and the substantive claim of accumulation should not have been defeated in such a manner. 7. Mr.Ahuja, the learned Counsel for the Respondents submits there was no inadvertent error and Petitioner fully knew such claim must be made in the proper column. The Petitioner has chosen not to enter the amount in the proper column to gain an undue advantage. 8. We ....