2025 (4) TMI 1365

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.... For the Petitioner/Applicant: Mr. Zaman Ali (through VC). For the Respondent: Mr. Dinesh Gulabani (through VC). PC.:- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the impugned order dated 9 December 2021 (Exhi....

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....ws:- "5.14 With reference to the contents in Para No.14 of the Writ Petition, I say that the CBDT is the Competent Authority where there is delay in filing beyond three years to decide the application on merit. In this case delay filing Form 10B is more than three years. Accordingly, assessee's application has been forwarded to the CBDT through proper channel vide letter dated 11.04.2....

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....on of CIT(Exemptions) rejecting the Petitioner's application on merits. 7. Accordingly, the impugned order dated 9 December 2021 is hereby quashed and set aside. Now that Petitioner's application is already forwarded to the CBDT vide letter dated 11 April 2022, we direct the CBDT to consider and dispose of the Petitioner's application for condonation of delay as expeditiously as possible and pr....