TaxTMI 
TaxTMI 
2026 (7) TMI 1100
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....ounsel waives service of notice of Rule for and on behalf of the respondent. 2. At the outset, learned Senior Advocate Mr. Tushar Hemani submitted that the issue raised in the present writ petition is squarely covered by the decision rendered by this Court in the case of the petitioner for the Assessment Year (for short 'A.Y.') 2015-16 and reported in [2024] 167 taxmann.com 170 (Gujarat), Special Civil Application No.10669 of 2020, dated 23.08.2024 and it is thus urged that the present petition may be disposed of in terms of the said judgment. 3. Learned advocate, Ms. Richa Gupta appearing for learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondent is unable to dispute the proposition as canvased by learned Senior Adv....
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.... and Form 10B (i.e. Audit Report) were, owing to inadvertent mistake at the end of the clerical staff of the concerned Chartered Accountant, missed out to be filed electronically despite the fact Form 10 and Form 10B were duly obtained by the petitioner on 16.09.2016 and 22.09.2016 respectively (i.e. much prior to filing the return of income). The concerned Chartered Accountant, who signed the Annual Accounts, Form 10 and Form 10B, was suffering from brain tumor and was also bedridden for a prolonged period. Eventually, he passed away on 14.10.2018. 4.2 The return of income for the year under consideration was processed under section 143(1) of the Act vide intimation dated 21.02.2018 whereby exemption claimed under section 11 of the Act ....
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....on the petitioner to show cause as to why the application for condonation of delay in filing Form 10B should not be rejected as the reasons given for the same do not fall within the meaning of "genuine hardship". Besides, the petitioner was also called upon to furnish details of accumulated funds as given in Form 10 along with supporting documents. The petitioner, vide letter dated 11.02.2019 (filed on 12.02.2019), furnished reply to such notice. However, the respondent was not satisfied with the explanation offered by the petitioner for condonation of delay in filing Form 10 and Form 10B. Hence, the application moved by the petitioner for condonation of delay in filing Form 10B came to be rejected by the respondent vide order dated 09.09.2....
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....f income, the system never asks an assessee to upload Form 10 or Form 10B. Hence, inadvertently, Form 10 as well as Form 10B could not be filed along with the return of income for the year under consideration. 5.1.2 In any case, delay in filing was not intentional, also there was no ill motive. Such delay occurred since the concerned Chartered Accountant (CA Ramesh Vasa) was suffering from brain tumor, was bedridden for a prolonged period and eventually, he passed away on 14.10.2018. Hence, the clerical staff of the said Chartered Accountant handled the situation and tried hard for making due compliances before statutory due dates. However, the clerical staff lacked sufficient knowledge of the Act and Rules. Under such circumstances, the....
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....d, and with a view to expedite the disposal of applications filed by such trust or institution for condoning the delay in filing Form No.10B and in the exercise of the powers conferred under section 119(2) of the Act, the Central Board of Direct Taxes vide Circular No. 10/2019 dated 23rd May, 2019 and Circular No. 28/2019 dated 27th September, 2019 both issued vide F.No. 197/55/2018-ITA-I has directed that : (i) The delay in filing of Form No. 10B for A. Y. 2016-17 and A.Y. 2017-18, in all such cases where the Audit Report for the previous year has been obtained before the filing of return of income and has been furnished subsequent to the filing of the return of income but before the date specified under section 139 of the Act is ....
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....the assessee should have ensured that the audit report duly signed by the accountant, as defined in Explanation below subsection (2) of section 288 of the Act, is submitted alongwith the return of income on time. The assessee has relied upon certain decisions of Honourable Courts. The same have been gone through carefully and found that the facts of those cases are not identical to the facts of the case of assessee. Hence, the cited decisions are not applicable here. 9. Further, as the assessee has preferred an appeal before the Ld. CIT (A)-3, Rajkot which is still pending, the Condonation petition cannot be processed by this office at present." 10. On perusal of the above findings, it is apparent that the respondent inste....