2026 (7) TMI 1822

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....dered to be heard with Special Civil Application No.11105 of 2020 which has been allowed by the judgment dated 10.07.2026 and submitted that on the same analogy, since the issue raised in the present petition is the common to the said petition, the same may be disposed of in terms of the judgment dated 10.07.2026. BRIEF FACTS: 2. The petitioner is a trust formed over 30 years back and is engaged in the charitable activities of running a school providing facilities up to Higher Secondary Education. During the Financial Year 2015-16 relevant to Assessment Year 2016-17 (i.e. the year under consideration), the total receipts of the petitioner aggregated to Rs. 2,33,06,849/- and income applied for the charitable purpose of the petitioner a....

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....18, called upon the petitioner to show cause as to why the accumulation of funds in question should not be disallowed on account of failure on the part of the petitioner in filing Form No. 10. Eventually, assessment was framed whereby dis-allowance was made in respect of the same. 2.3. The petitioner, vide letter dated 12.10.2018 (filed on 17.10.2018), moved an application before the Commissioner of Income Tax (Exemptions), Ahmedabad (i.e. the respondent herein) for condonation of delay in filing Form No. 10 for the year under consideration. The respondent, vide the said letter, was apprised about the activities of the petitioner, receipts and application of income during the year under consideration as well as the purpose behind accumul....

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....uestion. 2.7. The petitioner, vide letter dated 29.01.2019, explained the source of investment and also furnished relevant extract of bank book and bank statements. 2.8. However, the respondent, vide order dated 17.09.2019 passed under section 119(2)(b) of the Act, rejected the application for condonation of delay in filing Form No. 10 for the year under consideration. SUBMISSION BEHALF OF PETITIONER : 3. Learned Senior Advocate Mr. Hemani appearing for the petitioner, at the outset has submitted that the petitioner was prevented by reasonable cause from filing Form No. 10 and Form No. 10B within the stipulated time period and hence, delay in filing Form No. 10 and Form No. 10B ought to have been condoned. 3.3. Further, refer....

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....sly noted by us on an analogous issue in Special Civil Application No. 11105 of 2020 this Court in its judgment dated 10.07.2026 has set aside the action of the respondents rejecting the application under Section 119(2)(3) of the Act by considering the Circular No. 6/2020 dated 19.02.2020. 7. In the present case, the respondent has issued a Circular No. 7/2018 dated 20.12.2018, the relevant paragraphs are as under: "4. Representations have been received by the Board/ field authorities stating that the Form No. 9A and Form No. 10 could not be filed in the specified time for AY 2016-17, which was the first year of e-filing of these forms. It has been requested that the delay in filing of Form No. 9A and Form NO. 10for AY 2016-17 m....