2025 (4) TMI 1765

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....titioner : Mr. Bijay Panda, Advocate For the Opposite Parties : Mr. S.C. Mohanty, Senior Standing Counsel, Mr. A. Kedia, Junior Standing Counsel ORDER 1. This is a second round of litigation before this Court at the behest of the petitioner raising a grievance relating to a decision of the authority in condoning the delay in filing Form-10B under Section-119(2)(b) of the Income Tax Act. ....

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....s to avoid any delayed application and to bring certainty into an adjudicatory process. It is to give quietest to an issue in relation to a dormant and lethargic litigant/assessee who should not approach the authorities at their sweet will, that too, after an inordinate delay having caused. Equally, we cannot overlook that the statute bestowed power upon the authority to condone the delay provided....

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....sions. 5. Neither the Court nor the authority should take up pedantic approach in finding out the fault in an application for condonation of delay with an intent to achieve the dismissal thereof, but must adopt a liberal and justice oriented approach so that the justice may be imparted and the issue raised is decided on merit. 6. It appears to us that the authority has taken a stricter view ....

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.... provided therefor. We do not find any fetter on the part of the authority in condoning the delay as no outer cap is fixed in the statutory provision and, therefore, the authority ought to have condoned the delay instead of dismissing the Form on the anvil of limitation. 8. The order impugned in this writ petition is hereby set aside. As a consequence whereof, the application for condonation of....