2025 (2) TMI 1191

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....reby the condonation of delay in filing of audit report in Form 10BB for the Assessment Year 2022-2023 was declined. 2. Learned counsel for the petitioner contends that his application for condonation of delay in filing Form No.10BB is wrongly rejected by the learned Commissioner of Income Tax (Exemptions). He further contends that inadvertently Form No.10B was filed instead of 10BB, which was required to be filed and on learning the inadvertence Form 10BB was filed on 21.02.2023. 3. We have heard learned counsel for the petitioner and perused the whole record of the case in hand. 4. The Assessment Year involved in the present writ petition is 2022-2023. The petitioner as per the pleadings was claiming exemption under Section 10(23....

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....quired to be filed. On learning about this inadvertence, we had filed form No.10BB on 21.02.2023. A copy of this acknowledgment number is submitted herewith marked as Annexure C. It is submitted that since the cause of delay is bonafide and it is due to sheer inadvertence, it is, therefore, humbly prayed that condonation of delay in filing form No.10BB of 143 days may most kindly be condoned which is calculated hereunder:- Due date of filing of Return 30.09.2022 Date when form No.10BB was filed:21.02.2023 Delay 143 days." 6. The petitioner filed application for condonation of delay by seeking relief under sub-Clause (b) of sub-Section (2) of Section 119 of the Income Tax Act, 1961, which is reproduced as under:....