Ms. K. Sahoo, Advocate v. Commissioner Of Income Tax (Exemption), Hyderabad And Others

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.12662 of 2024 …..Petitioner M/s. Sri Satya Sai Development Organisation, Khurdha Ms. K. Sahoo, Advocate Vs. ….. Commissioner of Income Tax (Exemption), Hyderabad and others Opposite Parties Mr. A. Kedia, Jr. SC for Revenue CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER 17.05.2024 Order No. 01. This matter is taken up by hybrid mode. 2. Ms. Kajal Sahoo, learned advocate appears on behalf of petitioner-assessee. She submits, her client filed application for condonation of delay for late filing of Form-10B pertaining to assessment year 2022- 23. The application was rejected by impugned order dated 15[th] June, 2023. He submits, the order be set aside and quashed and revenue directed to accept the Form-B. 3. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue. He prays for adjournment to seek instruction. 4. Perused impugned order. On query from Court Ms. Sahoo demonstrates that under cover of intimation letter dated 20[th] April, 2023 certain requisitions were made on furnishing information. Her client by letter of same date furnished the information. The requisition and compliance were both digitally done. She then draws attention to impugned order to submit, there is no dispute regarding information received by revenue. 5. We reproduce first paragraph from impugned letter. “With reference to the assessee’s application for condonation of delay in filing Form 10B for the A.Y.2022-23, cited under reference 1 above, it is to state that 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.” (emphasis supplied) 6. The requisition for information included query on reason for delay. Reason furnished by petitioner is reproduced below. “11. Reason for Such Delay 1. The authorized representative due to ole age (66 years) sickness, I was under continuous hospital visit for treatment and was not able to visit auditor’s office to affix the digital signature. 2. The Form 10B didn’t accept the Digital Signature for E-verification whereas the IT return filed and E-verified with the same digital signature and later with a new Digital signature the Form 10B was E-verified.” On perusal of the reason given, it appears that illness was cited and documents referred to as attached to the condonation application. This stood to rejected. It is not clear, why the rejection since, medical documents stood annexed to the application. In the circumstances, impugned order is without reason as apparent from the record. It is set aside and quashed and the application restored for reconsideration by the Commissioner. 7. The writ petition is disposed of. Signature Not Verified Digitally SignedSigned by: SUBHASMITA DASDesignation: Sr. StenographerReason: AuthenticationLocation: High Court of OrissaDate: 20-May-2024 12:09:55 Subhasmita (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE