2024 (3) TMI 1327

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.... Mr. Dharan V. Gandhi for Petitioner. Mr. Dinesh Gulabani a/w Mr. Prathmesh Bhosle for Respondents-Revenue. P.C. : 1. Petitioner is a trust registered under the Bombay Public Trust Act, 1950. Petitioner manages a Jain Derasar (Temple) in Mumbai. 2. Petitioner had filed an application for condonation of delay in filing Form No.10 for Assessment Year 2019-20. The application was filed....

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.... and registered in 1987. Hence, petitioner should know the rules and regulations of the Income Tax Department very well. According to Respondent No.1 petitioner did not suo moto realize its mistake and filed a condonation request but woke up only when CPC sent an intimation about non filing of Form No.10.  The affidavit in reply reiterates the stand taken in the impugned order. 4. Petit....

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....the intimation under Section 143(1) of the Act was received on or about 5th June 2020 denying the accumulation and that too during the peak of covid pandemic, Form No. 10 was uploaded on 26th October 2020 and condonation of delay application was filed on 27th October 2020. 5. Therefore, we are satisfied that the delay was not intentional or deliberate. Further, petitioner cannot be prejudiced o....