2025 (7) TMI 902

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....22-23/1044009156(1) by the respondent No.3, whereby the Commissioner of Income Tax, Exemptions, Bhopal has declined to condone the delay to submit the ITR Form 10-B and Form-10 of the respective years. The facts of the case in short are as under:- 2. The petitioner is a registered Charitable Society established by member of minority community. The petitioner-Society is running Marthoma Public School affiliated to M.P. Educational Board, Marthoma Higher Secondary School affiliated to CBSE and Marthoma Academy affiliated to CBSE. The petitioner-Society has a PAN No. AAAAS9716 under Section 12(A) of the Income Tax Act. The petitioner is regularly filing income tax return along with audited balance sheet, profit and loss statement, Form-1....

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....ner of Income Tax having territorial jurisdiction for condonation of delay where there is delay upto 365 days as per Circular dated 3.1.2020. The Commissioner was directed to admit such belated application for condonation of delay and to adjudicate such application under Section 119(2) on merit by satisfying themselves that the Assessee was prevented by reasonable cause from filing application. In the light of the aforesaid Circular, the petitioner submitted an application under Section 19(2)(b) of the Act on 8.2.2021 for condonation of delay in filing Form-10B before respondent No.3. The petitioner also filed an application under Section 119(2)(b) of the Act on 11.7.2022 for condonation of delay of filing income tax return. Vide impugned o....

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....13183 of 2025 - High Court of Orissa] & (7) Action Research for Health and Socio-economic Development Vs. Central Board of Direct Taxes & Others [WP(C) No.8035 of 2025 - High Court of Orissa]. Learned senior counsel submits that in one case the Apex Court has condoned the delay of 365 days, whereas in the present case the delay is only 22 days in submission of the return. 7. Shri Harsh Parashar, learned counsel appearing for the respondents admits that although in the aforesaid cases relied on by the senior counsel, in identical matters the delay has been condoned by the Apex Court as well as by the High Court but in the case of CVO Chartered & Cost Accountants' Association, Mumbai Vs. Union of India reported in (2021) 125 taxmann.co....

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....19 was spread across the country and again the protection from expiry of limitation was granted and it was extended up to 28.2.2022. Finally vide order dated 10.1.2022 the Apex Court has concluded that where the limitation would have expired during the period between 15.3.2020 till 28.2.2022 notwithstanding the actual balance period of limitation remaining, all persons shall have limitation period of 90 days from 1.3.2022. Para 5(III) of the order dated 10.1.2022 is reproduced below:- "5.(III). In cases where the limitation would have expired during the period between 15.3.2020 till 28.2.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In....