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TMI Blog2024 (8) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax - Registration u/s 12A - Rejection of the petitioner's application u/s 119(2)(b) - delay in filing the audit report in Form-10B - HELD THAT:- The petitioners are entitled to succeed. As rightly pointed out by petitioners, the delay in filing the audit report in Form-10B can at best be 30 days, as the law only requires that the audit report be uploaded atleast a month before the due date for filing returns. Considering the extent of the delay, it should have been appropriate that the Commissioner exercised his jurisdiction under Section 119(2)(b) of the 1961 Act to condone the delay instead of taking a strict view of the matter. As relying on Al Jamia Mohammediyah Education Society [ 2024 (4) TMI 939 - BOMBAY HIGH COURT] writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file any audit report in Form-10B within the specified time. However they filed it on or before the date of filing of the return for the assessment year 2022-2023, which was, as already indicated, 07-11-2022. The petitioners, therefore, filed separate applications before the Commissioner of Income Tax (Exemption) (hereinafter referred to as the Commissioner ) under Section 119(2)(b) of the 1961 Act praying that the delay in filing the audit report in Form- 10B be extended. The Commissioner vide the order marked as Ext.P8 (in all these writ petitions) has rejected the applications for condonation of delay. 3. The learned Senior Counsel appearing for the petitioners would submit that the Commissioner has considered the applications for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax (Exemptions) and Another; 2024 SCC OnLine Bom 1157, to contend that the applications for condonation of delay should have been considered without being too hyper technical and in a judicious manner. 6. Having heard the learned Senior Counsel appearing for the petitioners and the learned Senior Standing Counsel appearing for the Income Tax Department, I am of the view that the petitioners are entitled to succeed. As rightly pointed out by the learned Senior Counsel for the petitioners, the delay in filing the audit report in Form-10B can at best be 30 days, as the law only requires that the audit report be uploaded atleast a month before the due date for filing returns. Considering the extent of the delay, it shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We may also refer to and rely upon a decision of the Delhi High Court in the case of G.V. Infosutions (P) Ltd. v. Dy: CIT [2019] 102 taxmann.com 397/261 Taxman 482. We may quote the relevant observations thus: 8. The rejection of the petitioner's application under section 119(2)(b) is only on the ground that according to the Chief Commissioner's opinion the plea of omission by the auditor was not substantiated. This court has difficulty to understand what more plea or proof any assessee could have brought on record, to substantiate the inadvertence of its advisor. The net result of the impugned order is in effect that the petitioner's claim of inadvertent mistake is sought to be characterised as not bona fide. The court is of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancing and judicious. Technically, strictly and liberally speaking, the respondent no. 2 might be justified in denying the exemption under section 12 of the Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 7. Moreover, in our opinion, Petitioner does not appear to have been lethargic or lacking in bonafides in making the claim beyond the period of limitation which should have a relevance to the desirability and expedience for exercisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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