2026 (3) TMI 1500

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....y state of affairs that the petitioner has to approach this Court once again, within a short span of six months, for a grievance, which ought to have been redressed at the first stage i.e. at the level of the Income Tax Department itself. 2. The facts are bereft of any complexities and the case is straight. The petitioner being a charitable religious trust has been enjoying exemption under Sections 11 to 13 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'). 3. Undisputedly, the petitioner has filed its return of income well within the time and it claims to be strict by law compliant. However, due to an inadvertence or otherwise, while furnishing the return for Assessment Year (AY) 2018-19 on 31.10.2018 (being ....

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.... an application on 23.02.2022 under Section 119(2)(b) of the Act of 1961 before the Commissioner of Income Tax (Exemptions), Delhi (hereinafter referred to as 'the Authority'), who rejected the same vide his order dated 14.06.2024, inter-alia, observing that the delay of 16 days, which the petitioner had caused in furnishing the audit report was not justified. 10. The petitioner assailed such rejection and the action of the respondents by way of filing W.P.(C) 15601/2025, which came to be allowed vide a detailed judgment of this Court dated 28.10.2025. 11. While dilating upon the law on the subject and interpreting the provision, the Court had practically held that the delay of 16 days was bona fide and could not have refused to be co....

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....s to remove hardship of the assessees. Because refusal to accept audit report or the subjectivity which the Authority has shown has resulted in a demand as high as Rs. 2,23,53,562/- that too in the hands of a charitable institution. 15. The intimation order dated 23.03.2020 under Section 143(1) of the Act of 1961, which essentially is based upon the so called failure on the part of the assessee to upload/furnish audit report along with return and rectified intimation order dated 24.12.2021 under Section 154 of the Act of 1961 passed on the rectification application are hereby set aside. The impugned order of the Authority dated 17.12.2025 is also quashed. 16. As a result, the petitioner's application under Section 119(2)(b) of the Act....