2026 (3) TMI 561

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....impugned Order dated 06.03.2025 passed by the Commissioner of Income Tax (Exemptions) / Respondent under Section 119(2)(b) of the Income Tax Act, 1961. 2. By the impugned Order dated 06.03.2025, the condonation application filed by the Petitioner on 27.11.2024 for condoning the delay of 32 days in filing Form 10B for the Assessment Year 2020-2021 has been rejected. 3. In W.P.No.23593 of 2025, the Petitioner has challenged the impugned Intimation dated 30.11.2021 issued under Section 143(1) of the Income Tax Act, 1961 whereby the Petitioner has been denied the benefit of Section 11 of the Income Tax Act, 1961 by the 1st Respondent in the aforesaid Writ Petition. 4. The Petitioner was required to file Tax Audit Report in Form 10B 30 ....

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....g treatment and efforts to stabilize his health, his condition deteriorated over time and on May 24, 2021, he succumbed to the illness, suffering a cardiac arrest caused by severe COVID-19 pneumonia, ultimately leading to his demise. The Petitioner submits that the unfortunate circumstances severely impacted his financial and personal obligations, leading to considerable distress. The Petitioner submits that owing to the health constraints faced by the Formar Managing Trustee of the Petitioner, there was delay of 32 days in filing tax audit report. 8. The Petitioner submits that subsequently, there was a change in management and nobody knew about the belated filing of tax audit report and processing of return demand. The Petitioner....

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....l for the Petitioner and the learned Senior Standing Counsel for the Respondents and following the consistent view taken by this Court under similar circumstances, these Writ Petitions are disposed of on the following terms:- (1) the Order dated 06.03.2025 impugned in W.P.No.23631 of 2025 is quashed with consequential relief to the Petitioner. (2) the Intimation dated 30.11.2021 under Section 143(1) of the Income Tax Act, 1961 impugned in W.P.No.23593 of 2025 is also set aside as the benefit of deduction under Section 11 of the Income Tax Act, 1961 cannot be denied merely on the ground of procedural delay in filing Form 10B by the Petitioner. 12. At best, the Petitioner can be imposed with cost for filing Form 10B belat....