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Documents citing Mrs. Jyotsna Suri vs Deputy Commissioner Of Income-Tax on 3 January, 1997

Nav Chetna Charitable Trust vs Commissioner Of Income Tax Exemptions ... on 20 December, 2024

In so far as the present case is concerned, there is undoubtedly a delay in filing Form 9A on part of the petitioner, however, as observed by us above, such delay appears to be completely bona fide. The principles which are paramount and jurisprudentially accepted in the case of Jyotsna Mehta (Supra) in our opinion mandates their application in the present facts in condoning delay under the umbrella of section 119 (2)(b) of the IT Act. It is pertinent to reiterate that in a fact situation as the present, to dissuade an assessee to file return can be counter-productive to the very object and purpose, the tax laws intend to accomplish. In cases such as this, where the delay is sufficiently explained the same ought to be condoned.
Bombay High Court Cites 18 - Cited by 0 - G S Kulkarni - Full Document

International Resources For Fairer ... vs Union Of India on 13 October, 2025

19. Admittedly, the Petitioner is a charitable trust established more than 25 years ago. Admittedly, the Petitioner has been filing its returns and verifying the Form 10B for all years prior to the subject A.Y.2015-16 within the due dates. Further, there was a genuine dependence on Chartered Accountant services which has caused the said delay in filing/verification of Form 10B, and which was beyond control the Petitioner. This Court in Jyotsna M. Mehta V/S Principal Commissioner of Income Tax reported in 2024 (166) taxmann.com 442 (Bombay), inter alia, has held as under:-
Bombay High Court Cites 9 - Cited by 0 - B P Colabawalla - Full Document
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