2025 (6) TMI 2013

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.... 23.10.2023 (Annexure-1) rejecting the petition for condonation of delay filed under Section 119(2)(b) of the Income Tax Act, 1961 for filing the audit report in Form 10B prescribed under Rule 17B of the Income Tax Rules, 1962 (for short, "IT Rules") for claiming exemption from payment of income tax under Section 12A of the Income Tax Act, 1961 (for brevity, "IT Act") for the Assessment Year 2022-23 by the Commissioner of Income Tax (Exemption), Hyderabad ("CIT", abbreviated), the Petitioner has approached this Court by way of filing this writ petition under Articles 226 & 227 of the Constitution of India. 3. Mr. Prakash Chandra Jena, learned Advocate appearing along with Mr. S.P. Dalai, learned counsel for the Petitioner submitted that ....

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.... 305 days' delay is not condoned as the audit report under Section 12A read with Rule 17B is required to be considered by the competent authority for the purpose of claiming benefits under the IT Act. 3.3. To buttress his argument, he placed reliance on the decision of the Gujarat High Court in Sarvodaya Charitable Trust vs. IncomeTax Officer (Exemption), (2021)18 ITR-OL 253 (Guj) and contended that the provision relating furnishing of audit report with the return is to be treated as procedural and the same could be filed even before the assessment. 4. Mr. Subash Chandra Mohanty, learned Senior Standing Counsel appearing along with Mr. Avinash Kedia, learned Junior Standing Counsel for the Income Tax Department submitted that the CIT ....

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....he contention of the Senior Advocate for the Petitioner that on account of technical glitch the audit report could not be furnished. Such a stance of the petitioner sounds genuine since no objection is raised by the learned Senior Standing Counsel for the CGST against such statement. 6.2. This Court, taking note of such identical plea and taking cognizance of Covid-19 Pandemic situation at and around the date of filing of audit report in 2022, has elaborately discussed the factors of consideration of petition for condonation of delay in the case of Action Research for Health and Socio-economic Development vs. Central Board of Direct Taxes (CBDT) and others, W.P.(C) No.8035 of 2025 which stood disposed of vide judgment dated 25.04.2025. ....