Contention, Mr. Majumdar, Learned Senior Advocate, Hasrelied On A Decision In The Case Of Little Angels Educationsociety v. Union Of India Reported In (2021) 127Taxmann.com 473 (Bombay

26.07.2021 p.b.Sl. No.5. W.P.A. 8480 of 2020 Tripura Cricket Association Vs.The Assistant Commissioner ofIncome Tax & Ors. (Via Video Conference) Mr. Abhratosh Majumdar,Mr. Avra Mazumdar. …….for the petitioner. Mr. Dhiraj Trivedi,Mr. Ashok Bhowmic. …….for the respondents. Heard learned advocates appearing for the parties. The case of the petitioner in short is that thepetitioner is the governing body for cricket of the TripuraState and it is affiliated to the Board of Control of India(BCCI) and it is the case of the petitioner that it wasenjoying exemption under the relevant provision of Section11 of the Income Tax Act, 1961 and it has an obligation tofile Form No.10 before the appropriate authority of theIncome Tax but due to some bona fide reason, they couldnot file the Form No.10 and there is delay of more than ayear and it has made a simple prayer of granting leave tomake an application before the Central Board of Direct Taxfor condoning the delay in filing Form No.10 for theassessment year 2017-2018 and in support of his contention, Mr. Majumdar, learned senior advocate, hasrelied on a decision in the case of Little Angels EducationSociety Vs. Union of India reported in (2021) 127taxmann.com 473 (Bombay). Considering the submissions of the parties, this writpetition is disposed of by granting liberty to the petitionerto file an application before the CBDT under Section119(2)(b) of the Income Tax Act making prayer forauthorising the concerned officers to consider forexemption by condoning the delay in filing Form No.10 forthe relevant assessment year. If such application is filed bythe petitioner within three weeks from date, the CBDT willconsider and dispose of such application within four weeksfrom the date of receipt of such application in accordancewith law with intimation to the petitioner. Let it be recorded that this Court has not gone intothe merit of this case and the authority concerned willdecide the case on his own merit and strictly inaccordance with law. The writ application being W.P.A. 8480 of 2020 isdisposed of. (Md. Nizamuddin, J.)