TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 913
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....f the Constitution of India assailing the order dated 11th September 2019 passed by the Commissioner of Income Tax (Exemptions), dismissing the application dated 14th August 2019 filed by petitioner for condonation of delay in uploading/e-filing of Form 10B; seeking the following reliefs: a) The application filed by the Petitioner-trust on dated 14.08.2019 ("Annexure-P/8") before Respondent No. 1 for condoning the delay be allowed and the impugned order u/s 119(2)(b) passed by the Respondent No. 1 on dated 11.09.2019 ("Annexure-P/9") be quashed and set aside. b) That the Respondent No. 2 be directed to allow benefit of Section 11 & 12 of the Act to the Petitioner-trust. 2. Petitioner is a charitable trust and is an asse....
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....it Report to the office bearers of the petitioner-trust, but she suddenly met with an accident resulting in fracture of her leg and therefore, took leave from the office and did not report the pending work of uploading the audit report in Form No. 10B of the petitioner to any other colleague. Consequently, e-filing of the said audit report in Form 10B, got delayed. 6. Thereafter, Petitioner filed an application for condonation of delay in uploading/e-filing of Form 10B u/s 119(2)(b) on 14th August 2019 (Annexure-P/8) before Respondent No. 1. 7. The Commissioner of Income Tax (Exemptions) rejected the condonation application vide order dated 11th September 2019 (Annexure-P/9) without considering the averments made in the application in....
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....tment has in a perfunctory manner rejected the application filed by petitioner for condoning the delay, without considering the fact that the staff of the said CA Firm Miss Neha Khandelwal had met with an accident, which falls under the circumstances beyond control, resulting in the delay caused in uploading/e-filing of Form 10B. 12. In Esha Bhattacharjee Vs. Managing Committee of Raghunathpur Nafar Academy and Ors. (2013) 12 SCC 649 the Hon'ble Apex Court held as under:- "(i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an application for condonation of delay, for the courts are not supposed to legalise injustice but are obliged to remove injustice. (ii) The terms....
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....dly is not alleged in impugned order. The fact that petitioner is a charitable trust, is also not denied. Looking at the charitable activities itself, in our view, delay condonation application should have been allowed. Courts have repeatedly held that such approach in the cases of present type should be equitious, balancing and judicious. Even though technically and strictly and liberally speaking, respondent might be justified in rejecting application but the assessee, a public charitable trust, with so many years of charitable activities, which otherwise satisfies the condition for availing such exemption should not be denied the same merely due on the bar of limitation especially when the legislature has conferred wide discretionary pow....
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....which otherwise satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. Paragraphs 30 and 31 of Sarvodaya Charitable Trust (Supra) reads as under: "30. We may also refer to and rely upon a decision of the Delhi High Court in the case of G.V. Infosutions (P) Ltd. v. Dy: CIT [2019] 102 taxmann.com 397/261 Taxman 482. We may quote the relevant observations thus: "8. The rejection of the petitioner's application under section 119(2)(b) is only on the ground that according to the Chief Commissioner's opinion the plea of omission by the audi....
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....as the effect and purport of this court's decision in Indglonal Investment & Finance Ltd. (supra). This court is of the opinion that a similar approach is to be adopted in the circumstances of the case." 31. Having given our due consideration to all the relevant aspects of the matter, we are of the view that the approach in the cases of the present type should be equitious, balancing and judicious. Technically, strictly and liberally speaking, the respondent no. 2 might be justified in denying the exemption under section 12 of the Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the ....