2025 (10) TMI 1366

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.... For the Petitioner : Mr. Sukhsagar Syal, with Mr. Sameer Dalal, Advocates For the Respondents : Mr. Prathmesh P. Bhosle, Advocate P. C. 1. Rule. Respondents waive service. With the consent of the parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition is filed seeking to quash and set aside an order dated 18th June, 2025 passed by Respondent No. 1 reje....

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....uploaded Form No. 10 on the Income Tax portal on 24th March, 2018. The Petitioner preferred an application for condonation of delay before Respondent No. 1 under section 119(2)(b) of the Income-tax Act on 13th March, 2020. In this application, the Petitioner sought for a condonation of delay of 523 days in filing Form No. 10. 4. Respondent No. 1, by the impugned order, refused to condone the de....

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.... that the Trustees of the Petitioner-Trust passed a resolution to accumulate a sum of Rs. 10,08,118/- in a meeting held on 29th September, 2016. They also signed Form No. 10 in the paper format which was tabled at the said meeting. 6. In fact, in the affidavit, it is stated that while presenting the accounts for the A.Y. 2016-17, the Chartered Accountant brought to the attention of the Trustees....

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.... liability because of the inadvertent error of its Chartered Accountant. 8. Considering the facts and circumstances of the case, we are of the view that the delay ought to be condoned. We accordingly quash and set aside the impugned order dated 18th June, 2025 passed by Respondent No. 1 under section 119(2)(b) of the IT Act. 9. Now that the impugned order is quashed, we also hereby condone t....