TaxTMI 
TaxTMI 
2024 (10) TMI 98
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....ehalf of Mr. Amit Choudhari, Advocate ORDER ON BOARD 1. The present writ petition has been filed by the petitioner claiming the following reliefs : "(i) May, this Hon'ble Court be pleased to call for the records of the case pertaining to the petitioner from the respondents for its kind perusal. (ii) May, this Hon'ble Court be pleased to allow the instant petition and direct the respondent authorities to reset/ reopen the portal filing the form No. 10AB under the Income Tax Act 1961 for the petitioner and in effect allow the petitioner to submit the form. (iii) That, any appropriate writ, direction or order may also kindly be passed in favour of the petitioner, which this Hon'ble court deems fit i....
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....to contact the assessing officer for further queries in regard to registration of past years. Therefore, being aggrieved by the passive act of the respondent/department, the petitioner has filed the present writ petition. 3. On 13.08.2024 and 22.08.2024, the respondent No. 4 was granted time to file their reply, but they did not file their reply. On 02.09.2024 again, when the matter was listed for hearing, again the respondent No. 4 was granted time and directed to list the case on 03.09.2024, yet no reply has been filed by the respondent No. 4, therefore this Court constrained to proceed with the case. 4. Learned counsel for the respondent No. 4 would submit the last date for submission of Form No. 10 AB through online mode with the ....
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....ncome Tax to admit applications of condonation of delay in filing Form No. 9A and Form No. 10 for assessment year of 2018-19 or for any subsequent assessment years, where there is delay of up to 365 days and decide on merits, and thereby though the Commissioner of Income Tax (Exemption) has not been made as a party respondent, the petitioner has a remedy to approach before the Commissioner of Income Tax (Exemption) by filing appropriate application along with an application for condonation of delay, and then the authority is bound to consider his application under the Circular dated 17.07.2022. 6. Learned counsel for the petitioner would submit that instead of directing the authorities to accept the application form of the petitioner, th....
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....re is delay of up to 365 days and decide on merits. The grievance of the petitioner is that before the last date of submission of application Form No. 10 AB, due to some technical glitches he could not succeed in submitting his application form through online mode and his grievance is only to the extent of submission of his application Form No. 10 AB. In view of the circular dated 17.07.2022, the purpose would be subserved if the Commissioner of Income Tax is directed to accept the application Form No. 10 AB of the petitioner in physical mode treating the same is filed prior to the last date of submission of the application i.e. 30.06.2024 and to decide it on its own merits, considering the period of delay and reasons for delay, as the same....