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TMI Blog2023 (8) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... i Reddy, learned standing counsel for respondent Nos. 3 and 4. 2. Aggrieved by the order vide F.No. CIT(E)/Hyd/399/119(2)(b)/2019-2020, dated 19.08.2020, passed by the Commissioner of Income Tax (Exemptions), the instant writ petition has been filed. By the impugned order, the authority concerned (1st respondent) has rejected the application for condonation of delay in filing Form-9A for the Assessment Year 2016-17. 3. The facts in nutshell leading to filing of the writ petition and required for the adjudication of the present writ petition is that the petitioner had filed its return of income on 17.10.2016 declaring 'Nil' income. The petitioner is a trust, registered under Section 12A of the Income Tax Act, 1961 (for short, Act) and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictional Assessing Officer on 03.03.2020, which has been turned down by order dated 18.03.2020. Meanwhile, the Department had already issued Circular No.7/2018, dated 20.12.2018, whereby the Central Board of Direct Taxes (CBDT) had delegated the powers to the Commissioner of Income Tax to admit the belated applications in Form-9A & Form-10 in respect of Assessment Year 2016-17, where such Form-9A & Form-10 are filed after expiry of the time allowed under the relevant provisions of the Act. The said circular was reiterated again followed by another circular by CBDT on 19.02.2020 i.e., Circular No.6 of 2020 reiterating the same for the Assessment Year 2016-17, 2017-18 & 2018-19. The petitioner meanwhile had approached the Commissioner see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the intend behind the issuance of those circulars have rejected the application, whereas the Authority concerned could have simply if at all is not satisfied with the reasons specified ask the assessee to provide for better explanation for the delay that occurred in filing of Form-9A and could have allowed the application removing the difficulties with the petitioner and for the said reasons, the impugned order deserved to be remitted back. 9. Per contra, learned standing counsel for the Department while opposing the petition submits that it is a case, where the intimation under Section 143 (1) of the Act issued by the Department was dated 24.08.2017 and the petitioner for the first time had filed application rectification petition onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 further strengthens the intention of object and motive behind the CBDT in issuing the circulars. Even otherwise the petitioner in the instant case had furnished Form-9A on 03.03.2020 and the earlier circular in this regard i.e., 07/2018 was already in force in between and which too was for the specific assessment year 2016-17 and which further stood reiterated again vide circular No.30/2018, extending the benefit for the subsequent assessment years as well. In the given factual backdrop, considering the motive and intend of the CBDT in issuing the circular, it was necessary for the Commissioner to have taken more pragmatic approach while deciding the application for condonation of delay in submission of Form-9A for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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