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Gujarat High Court

Shri Parul Mahila Pragati Mandal vs Income Tax Officer (Exemption) on 14 September, 2021

Author: Sonia Gokani

Bench: Sonia Gokani, Rajendra M. Sareen

     C/SCA/13200/2021                                ORDER DATED: 14/09/2021



        IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

         R/SPECIAL CIVIL APPLICATION NO. 13200 of 2021

===========================================
        SHRI PARUL MAHILA PRAGATI MANDAL
                     Versus
         INCOME TAX OFFICER (EXEMPTION)
===========================================
Appearance:
KUMAR H TRIVEDI(9364) for the Petitioner(s) No. 1
MR. RAJ S TANNA(10010) for the Petitioner(s) No. 1
for the Respondent(s) No. 1,2
===========================================

 CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
       and
       HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN

                              Date : 14/09/2021

                                ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. The petitioner has challenged the order passed by the respondent no.2 under section 119(2) of the Income Tax Act, 1961 dated 31st March, 2021 whereby it has rejected the application filed by the petitioner trust for condonation of delay for filing the audit report in Form no.10B for the A.Y. 2016-17, which according to the petitioner is the only human mistake committed on the part of the auditor. The petition is filed with the following prayers :

"(A) To admit and allow this petition;

(B) To issue any appropriate writ, order or direction to quash and set aside the impugned orders at Annexure-A to this petition and direct the respondent no.2 to condone the delay;

C/SCA/13200/2021 ORDER DATED: 14/09/2021 (C) To issue any appropriate writ, order, or direction to quash and set aside the impugned orders at Annexure-I rejecting the review application filed by petitioner;

(D) Pending hearing, admission, and/or final disposal of this petition, your Lordships may be pleased to stay the implementation and operation of the impugned demand notice dated 6th May, 2021 at Annexure-J;

(E) To pass any such other and further orders as your Lordships may deem just, fit in the interest of justice;"

2. We have heard Mr. Raj Tanna, learned advocate for the petitioner.

3. Issue Notice as to the interim relief returnable on 28th September, 2021.

(SONIA GOKANI, J.) (RAJENDRA M. SAREEN, J.) AMAR RATHOD...