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2019 (6) TMI 354 - HC - Income TaxCondonation of delay - delay in filing Form No.10 - order passed u/s 119 (2)(b) - petitioner trust is duly registered under Section 12AA - Ld. Senior Counsel submitted that, the order rejecting the application under Section 119 (2)(b) was passed on 26.12.2018 and immediately on the next day, the income tax authorities have passed an assessment order and notice of demand has also been served upon the petitioner trust - HELD THAT - Issue notice to the respondents returnable after four weeks. Till then, the ad-interim relief in terms of prayer Clause 'B'.
Issues:
1. Delay in filing Form No.10 by a trust for the assessment year 2016-2017. 2. Rejection of application under Section 119(2)(b) of the Income Tax Act by respondent no.1. 3. Challenge of the rejection order only through a writ petition due to lack of appellate or revisional forum. Analysis: 1. The petitioner, a trust registered under the Maharashtra Public Trust Act, challenged the order of respondent no.1 under Section 119(2)(b) of the Income Tax Act for refusing to condone the delay in filing Form No.10 for the assessment year 2016-2017. The petitioner, represented by Senior Counsel, argued that the delay was adequately explained, supported by positive recommendations from the Assessment Officer and Additional Commissioner for Income Tax (Exemption), Aurangabad, to condone the delay. However, respondent no.1 rejected the application despite the justifications provided. 2. The rejection order was issued on 26.12.2018, followed by the immediate passing of an assessment order and the service of a notice of demand to the petitioner trust. The Senior Counsel contended that respondent no.1 failed to properly appreciate the petitioner's justifications for the delay. It was highlighted that there is no appellate or revisional forum available to challenge the order passed under Section 119(2)(b) of the Income Tax Act, necessitating the approach through a writ petition. 3. Considering the submissions made, the court ordered the issuance of notice to the respondents returnable after four weeks. Additionally, an interim order was granted, preventing the respondent authorities from taking any coercive steps for the recovery of the tax demanded based on the rejected application. The court's decision aimed to provide temporary relief pending further proceedings in the matter.
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