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TMI Blog2024 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... rity and to file his application for condonation of delay, meaning thereby the authorities are not intended to decide the application of the petitioner on its merits, but they may decide their application on the ground of limitation - HELD THAT:- In view of the circular dated 17.07.2022, the purpose would be subserved if the Commissioner of Income Tax is directed to accept the application Form No. 10 AB of the petitioner in physical mode treating the same is filed prior to the last date of submission of the application i.e. 30.06.2024 and to decide it on its own merits, considering the period of delay and reasons for delay, as the same has been explained by the petitioner that due to technical glitches he could not succeed in filing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m No. 10AB under the Income Tax Act 1961 for the petitioner and in effect allow the petitioner to submit the form. (iii) That, any appropriate writ, direction or order may also kindly be passed in favour of the petitioner, which this Hon'ble court deems fit in the circumstances of the case. 2. The brief facts of the case as emerges from the pleadings and documents of the writ petition that the petitioner, who is a society registered under the Society Registration Act, 1973, and is a Non-profit Government Organization (NGO), had applied for final registration of the society with the Income Tax Department by filling up the Form No. 10 AB of the Income Tax Act. The application in the form of Form No. 10 AB is required to be submitted throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2024, yet no reply has been filed by the respondent No. 4, therefore this Court constrained to proceed with the case. 4. Learned counsel for the respondent No. 4 would submit the last date for submission of Form No. 10 AB through online mode with the department was 30.09.2023, and by the notification dated 25.04.2024 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, vide Circular No. 7 of 2024, the last date for submission of Form No. 10 AB was extended up to 30.06.2024. The petitioner though tried to file his application on 22.06.2024, and even if due to some technical glitches, he could not succeed in submitting his application form, he should have immediately informed the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay, and then the authority is bound to consider his application under the Circular dated 17.07.2022. 6. Learned counsel for the petitioner would submit that instead of directing the authorities to accept the application form of the petitioner, the authorities have directed him to approach before the assessing authority and to file his application for condonation of delay, meaning thereby the authorities are not intended to decide the application of the petitioner on its merits, but they may decide their application on the ground of limitation. He would further submit that the authority may be directed to reopen the web portal of the official website of the Income Tax Department only for the limited purposes for filing of the online applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the petitioner in physical mode treating the same is filed prior to the last date of submission of the application i.e. 30.06.2024 and to decide it on its own merits, considering the period of delay and reasons for delay, as the same has been explained by the petitioner that due to technical glitches he could not succeed in filing the application form. 10. Therefore, although the Commissioner of Income Tax (Exemption) has not been made a party respondent in the case, yet in the interest of justice, the petitioner is directed to submit his application Form No. 10-AB in physical mode to the Competent Authority/Commissioner of Income Tax (Exemption) Bhopal along with an application as well as necessary documents under the circular dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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