TaxTMI 
TaxTMI 
2026 (4) TMI 489
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....nvolved, the matter is taken up for final hearing today. 3. The present writ petition is filed under Article 226/227 of the Constitution of India for issuance of writ of Certiorari or writ, order or direction in the nature of Certiorari quashing and setting aside the order dated 31.01.2024 passed by the respondent rejecting the application made for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 (for short "the Act") for Assessment Year (for short 'A.Y') 2021-22 and a writ of mandamus or writ, order, or direction in the nature of Mandamus directing the respondent to condone the delay in filing approval of Form 10B of the Act by the petitioner and thereby allowing claim of Rs. 7,84,608/- under Section 11 of the Ac....
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....mand of Rs. 1,35,480/-. The particulars of mistake specified in the order was 'suo-moto for Form 10B & 10BB as date issue' whereas the detailed reason mentioned for disallowance of claim was that fresh registration was not obtained as per the amended provisions of Section 12AB of the Act. On receipt of the order, the petitioner Trust filed and application for condonation of delay under Section 119 of the Act on 16.03.2023 by mainly contending that audit report in Form 10B was filed by the CA on 21.12.2021 i.e. before the due date. However, there was only delay of 42 days [15.02.2022 to 29.03.2022] in acceptance of the audit report by the petitioner Trust on e-filing portal and it was verified on 29.03.2022 through Aadhar OTP of the principa....
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....oner had duly explained the delay in verification of Form 10B however, instead of opining anything on delay, the Commissioner of Income Tax (Exemption) (for short "CIT (exemption)") has rejected Form 10 B on the ground that the petitioner Trust has not provided the copy of registration under Section 12 AA of the Act. Thus, it is urged that the impugned order may be quashed and set aside. 6. In response to the aforesaid submission, learned Senior Standing Counsel Mr. Aman Mir, while referring to the provision of Section 12 A of the Act has submitted that the petitioner Trust was required to provide the registration Certificate however, despite issuance of notice, since the certificate was not submitted, the Form 10 B was not accepted and ....
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....T Act. In the said rectification order, CPC stated the Particulars of mistake as Susmoto for Form 108810BB not filed While disallowing claim of application of income under Section 11 and 12 of the CPC stated error description as under:- Incorrect Claim u/s 143(1)(a)(ii) In Schedule Part A General -"Details of registration or approval under income Tax Act" details of Section 12AB or 10(230) (iv)/10(230) (v) /10(230)(v) /10(23C)(via) is not provided in the column "Section under which the registration is applied". The Act has been amended from 01/06/2020, and all the entities have to get new registration/approval u/s 12AB or 10(230)(iv) 10(230)(v) /10(230) (vi) / 10(23C) (via) to be eligible for exemption. Since in y....
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....arsh action on the part of CPC to disallow application of income u/s 11 & 12 of the Act, on the basis of date of acceptance / approval of Audit Report after the due date and considering it as filed after due date. In the past, the Central Board of Direct Taxes have always taken a liberal view for inadvertent mistake on the part of the Charitable Trusts and condoned the delay in furnishing Form 10 B by Charitable Trusts claiming exemption u/s 11 & 12 of the Act. Vide Circular No. 02 2020 dated 03-01-2020 and Circular No. 16-2022 dated 19-07-2022, the CBDT has u/s 119 of the Act empowered your honour to consider the application and condone such a delay in Filing Form 10B upto 365 days. On the basis of the aforesaid facts and....