By Advs.harisankar v. Menon Meera V.menon; R.sreejith K.krishna; Parvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20 DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 27124 OF 2023 PETITIONER/S: THE KNANAYA MEDICAL MISSION MENATHOTTAM HOSPITAL, ANGADY, RANNY, PATHANAMTHITTA - 689 674, REPRESENTED BY ITS MANAGING COMMITTEE MEMBER, M.K. ABRAHAM, PIN - 689674 BY ADVS.HARISANKAR V. MENON MEERA V.MENON; R.SREEJITH K.KRISHNA; PARVATHY MENON RESPONDENT/S: 1 THE INCOME TAX OFFICER, EXEMPTION WARD, INCOME TAX DEPARTMENT, ALAPPUZHA, PIN - 688001 DEPARTMENT, ALAPPUZHA, PIN - 688001 2 CENTRALIZED PROCESSING CENTER 1ST FLOOR, BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN - 560100 BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, PIN - 560100 3 THE COMMISSIONER OF INCOME TAX (EXEMPTION)INCOME TAX DEPARTMENT, SANJUAN TOWERS, ERNAKULAM, KOCHI, PIN - 682010 DEPARTMENT, SANJUAN TOWERS, ERNAKULAM, KOCHI, PIN - 682010 BY ADV CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The present writ petition is filed impugning Ext.P7 order passed by the 1[st] respondent denying the benefit of Section 11 to the petitioner on the ground of delay in filing the audit report in Form 10B. 2. Learned Counsel for the petitioner submits that the petitioner has filed an application before the Commissioner of Income Tax (Exemption) as per the Circular dated 19.07.2022 issued by the CBDT in this respect. The delay in filing the audit report is 74 days. Till date, no order has been passed, and the petitioner is being faced with the demand of Rs.14 lakhs in pursuance of Ext.P7 order. 3. Mr Christopher Abraham, learned Counsel for the respondents, submits that the application for condonation of delay dated 19.06.2023 is still pending consideration, and as there is a huge backlog of such applications, it is taking some time to pass appropriate orders. 4. Considering the said submission, the present writ petition is disposed of with a direction to the 3[rd] respondent to decide the application of the petitioner (Ext.P6) for condoning the delay in filing the Form 10B application on time, expeditiously. Till the decision is taken on the said application, the demand of arrears of tax in pursuance of the Ext.P7 order shall not be given effect to. With aforesaid, the present petition stands disposed of. Sd/- DINESH KUMAR SINGH JUDGE jjj PETITIONER EXHIBITS APPENDIX OF WP(C) 27124/2023