2024 (3) TMI 1327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rathmesh 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 on 10th January 2023. The return of income had been filed on 24th October 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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. Petitioner has filed an additional affidavit of one Mr. Hitesh Dedhia affirmed on 22nd M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....20 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 on account of an ignorance of the Rules admitted by the professional engaged by petiti....