2024 (1) TMI 317

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.... (Exemption) and for directions to the respondent to accept Form No. 10 after condoning the delay in submission of the same. On notice, being issued in the petition, the respondent entered appearance through counsel and filed a counter-affidavit. We heard learned counsel for both sides. 2. Briefly stated, the circumstances relevant for present purposes are as follows. 2.1 The petitioner is the apex professional body created for the purposes of regulating the legal education and profession under the Advocates Act, 1961. Being a non commercial organization registered under Section 12A of the Income Tax Act ("the Act"), income of petitioner by way of fees from members, legal reforms and education has been exempt from imposition of tax by....

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....m 10 within due date and was not prevented by any reasonable cause from filing the same. 2.5 Hence, the present writ petition, seeking to set aside the impugned order dated 30.01.2019 and to condone the delay in filing Form 10. 3. During arguments, learned counsel for petitioner took us through the aforementioned background and contended that the impugned order is liable to be set aside, mainly, on account of the fact that for the AY 2017-18 and AY 2018-19, the delays in filing Form 10 were condoned by the same Assessing Officer on similar grounds as in the present case. It was submitted by learned counsel for petitioner that the reason for delay in filing Form 10 being lack of awareness on the part of the officials of petitioner, cou....

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....umulation u/s 11(2) of the I.T. Act, 1961 in the return of income for A.Y. 2016-17 nor claimed accumulation in Form 10B (Audit Report). 6. In view of above facts, I have reasons to believe that the applicant had no intention of filing form 10 within due date specified u/s 139(1) of the I.T. Act, 1961. Therefore, as required vide para 6 of CBDT Circular No. 7/2018 dated 20.12.2018, the assessee was not prevented by any reasonable cause from filing of application in form no. 10 within the stipulated time. Hence, the case of the applicant is not considered justified for grant of condonation of delay in filing of Form 10 for A.Y. 2016-17." 6. We are unable to decipher from the impugned order as to what those "reasons to believe" wer....

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....for AY 2018-19. 8. For AY 2017-18 also, the petitioner/assessee had filed a similar application seeking condonation of delay in filing Form 10, which was allowed by the Commissioner Income Tax vide order dated 26.12.2019 correctly, laying emphasis that the mandate of Section 119(2)(b) of the Act is to mitigate the genuine hardship of assessee in certain circumstances and authorization to the Commissioners to admit the belated Form 10. In the said order dated 26.12.2019, the Commissioner Income Tax condoned the delay in filing Form 10 (which was electronically filed on 05.03.2019) for AY 2017-18. Similarly for AY 2018-19 also, delay on the part of the petitioner in filing Form 10 was condoned in view of the underlying principle of the abo....