Wp/2509/2024 Of Friends Union For Energising Lives ( Fuel ) v. Commissioner Of Income Tax ( Exmptions ) And Anr

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2024.02.2914:09:07+0530 1/2 912-wp-2509-24.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTIONWRIT PETITION NO. 2509 OF 2024 Friends Union For Energising Lives (Fuel) ….Petitioner V/s. Commissioner of Income Tax (Exemptions) & Anr ....Respondents ---- Mr. Sham Walve i/b Mr. Tanzil Padvekar & Ms Tejal Kharkar for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K. R. SHRIRAM & Dr. NEELA GOKHALE, JJ.DATED : 28[st] FEBRUARY 2024 P.C. : 1Petitioner is impugning an order dated 14[th] December 2023 passed byrespondent no.1 rejecting petitioner’s application for condonation of delayin filing Form 10 under Section 119(2)(b) of the Income Tax Act 1961. Theapplication has been rejected on the basis that the onus to justify the delayin filing of Form 10 lies on assessee which, in the instant case, assessee hadfailed in substantiating the same and also establishing genuine hardshipcaused to it. 2We have considered the application that was filed and we cannotconclude that the finding of respondent no.1 was perverse or erroneous. 3At the same time, Mr. Walve submits that petitioner be given anopportunity to justify the delay in filing of Form 10 and also inestablishing genuine hardship and for that purpose respondent no.1 bedirected to reconsider the application filed for condonation of delay in filingof Form 10. Mr. Walve states within one week from the date this order is uploaded, petitioner will file further affidavit in support of condonation ofdelay explaining the delay and establishing genuine hardship. Mr. SureshKumar has no objection. We are conscious of the fact that the power tocondone the delay in filing of Form 10 has been conferred to enable theauthorities to do substantial justice to the parties. While considering theseaspects, one should be mindful of the fact that no applicant stand to benefitby lodging delayed Form 10. Refusing to condone delay can result in ameritorious matter being thrown out at the very threshold and cause ofjustice being defeated. As against this when delay is condoned the highestthat can happen is that a cause would be decided on merits after hearingthe parties. 4Therefore, petition disposed with the following order: (a)Order dated 14[th] December 2023 is quashed, set aside and remanded.(b)Within one week from the date of this order being uploaded,petitioner will file further affidavit in support of application for condonationof delay, explaining the delay and establishing the genuine hardship.(b)Within one week from the date of this order being uploaded,petitioner will file further affidavit in support of application for condonationof delay, explaining the delay and establishing the genuine hardship. (c)Within three weeks thereafter, respondent no.1 shall reconsider theapplication for condonation of delay and pass a final order on merits afterhearing petitioner, notice whereof shall be given atleast three working daysin advance. (Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)