Aditi Gnosis Trust, Boudh v. Commissioner Of Income Tax

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.28564 of 2023 …. Petitioner Mr. C. Parida, Advocate …. Opposite Aditi Gnosis Trust, Boudh -versus- Commissioner of Income Tax (Exemption), Hyderabad and others Parties Mr. A. Kedia, Jr. SC Mr. R. Chimanka, Sr. SC for Revenue along with CORAM: DR. JUSTICE S.K. PANIGRAHI MR JUSTICE G. SATAPATHY ORDER 29.09.2023 is taken up through hybrid Order No.02. 1. This matter is taken up through hybrid arrangement. 2. Heard learned counsel for the parties. It is agreed by the learned counsel for the parties that the issue involved in the present Writ Petition is covered by an order passed on 08.09.2023 by this Court in W.P.(C) No. 24922 of 2023 (M/s. Gomandir Seva Trust, Sundargarh v. Commissioner of Income Tax(Exemption), Hyderabad and others), but neither parties dispute the delay of 23 days in filing Form No. 10B. 3. In view of the order passed by this Court in M/s. Gomandir (supra), and taking into consideration the facts of the case vis-à-vis the rival submissions, this Court is convinced that the explanation offered by the Petitioner for delays of 23 days in filing Form No.10B under Rule-17 of Income Tax Rules for the AY 2020-2021 and 2021-2022 is acceptable one, but the CIT (Exemption) being over technical had refused to condone the delay and, accordingly, rejected the application filed by the assessee for condoning the delay U/S.119(2)(b) in filing Form No. 10B, which in the circumstance is required to be set aside and the delay for the aforesaid period deserves to be condoned. 4. In the result, the writ petition is allowed on contest, but in the circumstance there is no order as to costs. Consequently, Annexures-1 and 2 are hereby set aside and the matter is remitted back to the concerned authority for deciding the matter on merits. 5. Accordingly, this Writ Petition is disposed of. (Dr.S.K.Panigrahi) Judge Kishore (G.Satapathy) Judge Signature Not Verified Digitally SignedSigned by: KISHORE KUMAR SAHOODesignation: SecretaryReason: AuthenticationLocation: High Court of OrissaDate: 03-Oct-2023 15:33:43