2026 (2) TMI 1089

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....2024 AND WMP NO. 33372 OF 2024 - -<br>Income Tax<br>Hon&#39;ble Mr Justice C. Saravanan For the Petitioner(s) : Mr. I.Dinesh For the Respondent(s) : Mr. V. J.Arulraj, Senior Standing Counsel ORDER Mr.V.J.Arulraj, learned Senior Standing Counsel takes notice for the Respondents. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learne....

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....d. But, the assessee has not submitted any supporting documents or evidence in favour of its claim." 5. It is also noticed that there was delay in filing Form 10B by the petitioner for the Assessment Year 2019-2020 as well, which has been mentioned in paragraph No. 5.3 of impugned order, which is extracted as under :- "5.3 Further, this office has taken a lenient view by condoning the ....

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....ior Standing Counsel for the respondent. 8. In the instant case, there is procedural violation in filing Form 10B within the prescribed time as is required under Sec.44A of the Income Tax Act, 1961, which comes in the way of petitioner getting substantial benefit under the Act. The 1st Respondent cannot be found fault as the 1st Respondent is bound by Circular No.2/2020 dated 03.01.2020. Howeve....