Mr. Bijay Panda, Advocate v. The Income Tax Officer, Cuttack …. Opposite Partiesand Another

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.3626 of 2024 M/s. Joharimal High School, Cuttack …. Petitioner Represented By Adv. – Mr. Bijay Panda, Advocate -versus- The Income Tax Officer, Cuttack …. Opposite Partiesand another Represented By Adv. – Mr. Avinash Kedia, Jr. Standing Counsel for I.T. Department CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO ORDER 27.08.2024 Order No. 07. 1.Mr. Panda, learned advocate appears on behalf of petitioner (assessee). He submits, impugned is decision dated 23[rd] October, 2023 of Commissioner of Income Tax (CIT) Exemption rejecting his client’s application for condonation of delay in filing Form-10B. On query from Court he submits, reason for the delay was mistaken filing of Form-10BB. The mistaken form was filed in time. 2.Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue. In fairness he submits, as the mistaken form was filed in time, petitioner cannot be attributed laches except that mistake was made. 3.We appreciate fair stand taken by the revenue. 4.Impugned decision is set aside. The application for condonation of delay be accepted for Form-10B to stand duly submitted. 5.The writ petition is disposed of. (Arindam Sinha) Judge (M.S. Sahoo) Judge Sks Signature Not Verified Digitally SignedSigned by: SISIR KUMAR SETHIDesignation: Personal AssistantReason: AuthenticationLocation: ORISSA HIGH COURTDate: 27-Aug-2024 19:01:02