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TMI Blog2025 (4) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Zaman Ali (through VC). For the Respondent: Mr. Dinesh Gulabani (through VC). PC.:- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the impugned order dated 9 December 2021 (Exhibit-K), which rejects its application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Para No.14 of the Writ Petition, I say that the CBDT is the Competent Authority where there is delay in filing beyond three years to decide the application on merit. In this case delay filing Form 10B is more than three years. Accordingly, assessee's application has been forwarded to the CBDT through proper channel vide letter dated 11.04.2022. However, instead of waiting for Board's dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication on merits. 7. Accordingly, the impugned order dated 9 December 2021 is hereby quashed and set aside. Now that Petitioner's application is already forwarded to the CBDT vide letter dated 11 April 2022, we direct the CBDT to consider and dispose of the Petitioner's application for condonation of delay as expeditiously as possible and preferably within four months from the Petitioner produci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Petitioner's application for condonation of delay. A reasoned order must be communicated to the Petitioner within four months of producing an authenticated copy of this order. 11. The Rule is made absolute in the above terms without any cost order. The proceedings for the restoration of this petition do not survive, as it is pointed out that this petition was already restored. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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