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TMI Blog2020 (1) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... instance. It is for the Commissioner to decide whether the action of the Petitioner was due to inadvertence as claimed by the Petitioner or is a part of a design as claimed by Respondents. In these circumstances, we deem it appropriate to remand the proceedings to the Commissioner to consider this aspect. The order dated 26 September 2019 passed by the Commissioner of Income Tax (Exemptions) is quashed set aside. The application filed by the Petitioner for condonation of delay stands restored for consideration of the Commissioner. The Commissioner will consider the case of the Petitioner on its own merits. If the Commissioner concludes that the Petitioner had made a claim inadvertently in a wrong column, then the question whether cogent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under section 11(2) was refused, according to the Petitioner, because the Form 10 required to be filed under the Income-tax Rules, 1962, was filed beyond the period specified in section 11(2). 4. The controversy in the Petition pertains to the rejection of the application filed by the Petitioner for condonation of delay in filing Form 10. By the impugned order the Commissioner, held against the Petitioner on two counts. First, that the Petitioner had made no claim of accumulation under section 11(2) in the return of income and second, no cogent reason was given for condonation of delay. 5. We have heard the learned Counsel Mr.Vaidya for the Petitioner and Mr.Ahuja, the learned Counsel for Respondents. 6. As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inadvertence as claimed by the Petitioner or is a part of a design as claimed by Respondents. In these circumstances, we deem it appropriate to remand the proceedings to the Commissioner to consider this aspect. 9. The order dated 26 September 2019 passed by the Commissioner of Income Tax (Exemptions) is quashed set aside. The application filed by the Petitioner for condonation of delay stands restored for consideration of the Commissioner. The Commissioner will consider the case of the Petitioner on its own merits. If the Commissioner concludes that the Petitioner had made a claim inadvertently in a wrong column, then the question whether cogent reason exists for condonation of delay would arise for consideration. 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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