Mr. A.n. Ray, Advocate v. Commissioner Of Income Tax (Exemption), Hyderabad And Others

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 6911 of 2024 ….. M/s. Sriram Educational & Charitable Trust, Kendrapara Petitioner Mr. A.N. Ray, Advocate Vs. ….. Commissioner of Income Tax (Exemption), Hyderabad and others Opposite Parties Mr. S.C. Mohanty, Sr. SC (IT Deptt.) Mr. A. Kedia, Jr. SC (IT Deptt.) CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY Order No. 01. ORDER 27.03.2024 This matter is taken up by hybrid mode. 2. Mr. Aditya Narayan Ray, learned counsel for the Petitioner- assessee submits that the present writ petition may be disposed of in terms of the order dated 24.07.2023 passed in the similar matter i.e., W.P.(C) No.22474 of 2023. 3. Mr. Aditya Narayan Ray, learned counsel appearing on behalf of the Petitioner further submits that the Petitioner filed application for condonation of delay for late filing of Form-10B pertaining to the Assessment Year 2021-22. The application was rejected by the impugned order dated 05.12.2023. He prays to set aside the impugned order and direct the Opposite Parties-Revenue to accept the Form-10B. 4. Mr. S.C. Mohanty, learned Senior Standing Counsel for the Opposite Parties-Income Tax and, however, justifies the impugned order. 5. Perused the impugned order. On query from this Court, Mr. Aditya Narayan Ray, learned counsel appearing on behalf of the Petitioner demonstrate that under cover of letter dated 09.11.2023 under Annexure-3, certain requisitions were made for furnishing information. The Petitioner by letter dated 14.11.2023 under Annexure-4 Series furnished the information. The requisition and compliance were both digitally done. He then draws attention to impugned order to submit that there is no dispute regarding information received by opposite parties-Revenue. 6. For ready reference, first paragraph of the impugned order is reproduced hereunder:- “With reference to the assessee’s application for condonation of delay in filing ITR for the A.Y. 2021-22, cited under reference 1 above, it is to state that the assessee has filed ITR belatedly. The assessee has been requested to furnish certain information vide above cited reference 2, justifying its application for condonation of delay. However, the assessee has not submitted sufficient reason which prevented the assessee from filing the same, within the due date.” 7. In the requisition for information under Annexure-3, various information were sought for which also included query on reason for delay in filing Form-10B for Assessment Year 2021-22 (F.Y. 2020- 21). 8. Perusal of Annexure-4 Series dated 14.11.2023, it appears that the Secretary-cum-Managing Trustee of Sriram Educational & Charitable Trust has furnished explanation citing reason for the delay in uploading the Form-10B and prayed for condonation. Though, the explanation is stated to have been furnished to the Commissioner of Income Tax (Exemption), Income Tax Department, Hyderbad, the same has not been considered in its proper prospective by assigning reason, which is one of the essential facets of principles of natural justice. However, vide order dated 05.12.2023 passed by the CIT (Exemption), Hyderbad, the application of the Petitioner-Assessee for condonation of delay under Section 119(2)(b) of the Income Tax Act in filing Form-10B for the Assessment Year 2021-22 stood rejected. 9. In the circumstances, the order dated 05.12.2023 under Annexure-5, being without reason as is apparent from the record, stands set aside and it is directed that the application for condonation of delay is restored for reconsideration by the Commissioner of Income Tax (Exemption), Hyderbad. Needless to say that the said authority before taking decision may afford a reasonable opportunity of hearing to the assessee. 10. With the aforesaid observation and direction, the writ petition stands disposed of. (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE Subhasmita Signature Not Verified 9. In the circumstances, the order dated 05.12.2023 under Annexure-5, being without reason as is apparent from the record, stands set aside and it is directed that the application for condonation of delay is restored for reconsideration by the Commissioner of Income Tax (Exemption), Hyderbad. Needless to say that the said authority before taking decision may afford a reasonable opportunity of hearing to the assessee. 10. With the aforesaid observation and direction, the writ petition stands disposed of. (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE Subhasmita Signature Not Verified Digitally SignedSigned by: SUBHASMITA DASDesignation: Sr. StenographerReason: AuthenticationLocation: High Court of OrissaDate: 28-Mar-2024 17:10:01