9911796707
TMI Blog2025 (3) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... have been taken. HELD THAT:- As relying on Sarvodaya Charitable Trust [2021 (1) TMI 214 - GUJARAT HIGH COURT] and Al Jamai Mohammediyah Education Society [2024 (4) TMI 939 - BOMBAY HIGH COURT] it will be clear like noon day that there is lot of similarity amongst these matters. The petitioners before both the High Courts were also Charitable Trusts and delay was occasioned because of compelling reasons. The Courts opined that the assessee is a public Charitable Trust and for last three decades have substantially satisfied the conditions. Denial on the basis of bar of limitation is not justified. The case of the petitioner herein is somewhat on better footing because it has a record of compliance for 45 years. Both the Writ Petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een taken, when ample power was there with competent authority. The impugned rejection orders run contrary to the judgments of the Gujarat and Bombay High Courts in Sarvodaya Charitable Trust v. Income-tax Officer (Exemption) (2021) 18 ITR-OL 253 and Al Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions) (2025) 482 ITR 41 respectively. 5. Learned Standing Counsel for the Income Tax Department submits that in view of enormous delay on the part of the petitioner, no fault can be found in the impugned orders. 6. The parties have confined their arguments to the extent indicated above. 7. Learned counsel for the petitioner categorically pleaded that the petitioner is a charitable Trust and in last 45 years without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lish that the auditor in fact acted without diligence. The petitioner did not urge any other grounds such as illness of someone etc., which could reasonably have been substantiated by independent material. In the circumstances of the case, the petitioner, in our opinion, was able to show bona fide reasons why the refund claim could not be made in time. 9. The statute for period of limitation prescribed in provisions of law meant to attach finality, and in that sense are statutes of repose ; however, wherever the Legislature intends relief against hardship in cases where such statutes lead to hardships, the concerned authorities, including the Revenue authorities have to construe them in a reasonable manner. That was the effect and purport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnishing the same and it is permissible for the assessee to produce the audit report at a later stage either before the Income-tax Officer or before the appellate authority by assigning sufficient cause." (Emphasis Supplied) 9. The aforesaid judgment was considered by the Bombay High Court in Al Jamai Mohammediyah Education Society (supra) and it was held as under: 6. Admittedly, the petitioner is a charitable trust. Admittedly, the petitioner has been filing its returns and form 10B for the assessment year 2015-2016, for the assessment year 2017-2018 to assessment year 2021-2022 within the due dates. On this ground alone, in our view, the delay condonation application should have been allowed because the failure to file returns for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of aforesaid judgments of the Gujarat and Bombay High Courts, it will be clear like noon day that there is lot of similarity amongst these matters. The petitioners before both the High Courts were also Charitable Trusts and delay was occasioned because of compelling reasons. The Courts opined that the assessee is a public Charitable Trust and for last three decades have substantially satisfied the conditions. Denial on the basis of bar of limitation is not justified. The case of the petitioner herein is somewhat on better footing because it has a record of compliance for 45 years. 11. In this backdrop, both the Writ Petitions are allowed by setting aside the impugned rejection orders dated 13.01.2025 and consequently, the delay of 3198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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