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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 ..... he Assessment Year 2016-17. Thus, we are of the considered opinion that the impugned order to the aforesaid extend would not be sustainable and the matter deserves to be remitted back to respondent No. 1 for reconsidering the Form-9A submitted by the petitioner. The petitioner may be permitted to file fresh application with better affidavit for condonation of delay while filing Form-9A. - HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY For the Petitioner: Sri A.V.A. Siva Kartikeya, For the Respondent Nos.1 and 2: Smt. K. Mamatha Learned Counsel, For the Respondent Nos.3 and 4: Sri K.Raji Reddy, Learned Standing Counsel. ORDER PER (HON BLE SRI JUSTICE P.SAM KOSHY) Heard Sri A.V.A. Siva Kartikeya, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 50,91,500/- being the tuition fee receivable during the year be not treated as deemed application on income in terms of clause (2) of the Explanation 1 to Section 11 (1) of the Act. 4. Aggrieved by the intimation, petitioner filed rectification application under Section 154 of the Act on 13.05.2019 before the respondent no.3. On 17.02.2020, respondent No.3 communicated with the petitioner informing that its return of income for Assessment Year 2016-17 henceforth rectified by the concerned Assessing Officer i.e., jurisdictional Assessing Officer. Petitioner approached the jurisdictional Assessing Officer also. Vide order dated 18.03.2020, the Assessing Officer refused to accept the rectification application of the petitioner. 5. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he system was not accepted and in this context that the Commissioner was delegated with the powers to admit belated applications and to condone the delay in submitting Form-9A and Form-10. 7. Learned standing counsel for the Department further submitted that the whole difficulty for the assessee arose on account of the requirement filing of the return by way of e-file along with Form-9A electronically and realizing the difficulties faced by the assessee, the CBDT has delegated the powers to the Commissioner for condoning the delay upon sufficient reasonable cause being explained by the assessee. 8. Learned counsel for the petitioner submits that a plain reading of the impugned order clearly indicate that respondent No. 1, in fact, has in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority concerned cannot said to have passed order in a mechanical manner or said to have acted in arbitrary manner. 10. Having heard the contentions put-forth on either side and on perusal, when we look into the circulars issued by the CBDT first on 20.12.2018 and thereafter on 03.01.2020, it would clearly reflect that the intention of the Department was to accommodate the assessees inasmuch as possible subject to their providing necessary reasonable cause for the delay that has occurred and Form-9A was supported by the application for condonation of delay. When it was in this context, the CBDT had delegated the powers to the Commissioner of Income Tax to consider the application submitted by the assesses seeking for condonation of dela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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