2025 (11) TMI 101

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....he Income-tax Act, 1961 (for short "IT Act"), for condonation of delay of 133 days in filing Form No.10B for the Assessment Year 2019-20. 3. The Petitioner is a Charitable Trust running various schools and colleges and is registered under Section 12A of the Act. The Petitioner filed its Return of Income for A.Y.2019-20 on 26th October 2019 declaring their total income as "NIL". The Petitioner's auditor was a senior citizen, aged above 80 years, who, though completed the audit and signed the audit report in Form No.10B on 31st July 2019, inadvertently missed to upload the same on the Income Tax Portal. In the Return of Income, the Petitioner's auditor inadvertently mentioned the date of signing and furnishing of audit report as 31st July ....

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....of the IT Act. When that Writ Petition came up for hearing before this Court on 3rd March 2022 the Petitioner sought leave of this Court to withdraw the same, submitting that the Petitioner will apply for condonation of delay in submission of the audit report in Form No.10B, as per the Circulars issued by the CBDT from time to time. Accordingly, the said Writ Petition was dismissed by this Court as withdrawn. However, all the rights and contentions were kept open. 7. The Petitioner, thereafter, filed an application under Section 119(2)(b) of the IT Act before Respondent No.1 on 18th May 2022 seeking condonation of delay of 133 days in filing Form No.10B. On 4th March 2025 in response to the letter issued by Respondent No.1, the Petitione....

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....re further of the view that Respondent No.1 ought to have taken a justice oriented approach rather than a pedantic one, and condoned the delay. We also find that in similar facts, this Court in the case of Mirae Asset Foundation vs. Pr. Commissioner of Income Tax (Writ Petition No.713 of 2025), Sau. Dwarkabai tai Karwa Charitable Trust vs. Commissioner of Income Tax (Exemption) [2025] 174 taxmann.com 245 (Bombay) and Kotak Family Foundation Vs. Commissioner of Income-tax (Exemption) [2025] 176 taxmann.com 56 (Bombay) has taken a similar view and condoned the delay. Even the Hon'ble Gujarat High Court in the case of Sarvodaya Charitable Trust vs. Income Tax Officer (exemption) [2021] 125 taxmann.com 75 (Gujarat) took the view that in cases l....