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Diebold Nixdorf India Pvt Ltd vs Central Board Of Direct Taxes Through ... on 21 April, 2026 cites

Caplin Agencies Pvt. Ltd, Kolkata vs Pcit-4, , Kolkata on 22 December, 2021

9 The Counsel for the Petitioner submitted that the impugned order is unsustainable and bad in law. He submitted that in so far as the reason given by Respondent No.1 regarding filing of return of income within the time limit prescribed under Section 139(1) of the Act is concerned, the same is contrary to the plain language of the provisions of Section 115BAA(5) of the Act which only require that a declaration in Form 10-IC is to be filed within the time limit prescribed under Section 139(1) and not the return of income. He further submitted that since the time limit for filing of Form 10- Page 4 of 9 APRIL 21, 2026 S.R.JOSHI ::: Uploaded on - 23/04/2026 ::: Downloaded on - 23/04/2026 20:44:19 ::: 3-wp-4165-2025.doc IC for A.Y. 2020-21 was extended by Respondent No.1, vide Circular No. 06/2022, to 30th June 2022, there is no delay in filing Form 10-IC filed by the Petitioner on 10 March 2021. In any case, he submitted that the delay in filing of Form 10-IC is only 23 days, and the same was caused due to the COVID-19 pandemic, and on account of retrenchment of employees in the Finance and Accounts Department of the Petitioner. Therefore, he submitted that the delay was bona fide. In this regard, he relied on the judgment of this Court in Gem Nuts & Produce Exports Co. (P.) Ltd. vs. PCIT [2025] 178 taxmann.com 256 (Bom.).
Income Tax Appellate Tribunal - Kolkata Cites 38 - Cited by 9 - Full Document

Britannia Industries Ltd, Bangalore vs Pcit-1, Kolkata on 28 March, 2022

14 The second reason given by Respondent No.1 for rejection of the application, that no genuine cause has been shown by the Petitioner for condonation of delay, also cannot be accepted. There is no reason for disbelieving the Petitioner that the delay of 23 days was on account of the COVID-19 pandemic and the termination of employees in the Finance & Accounts Department. The fact that the return of income was filed subsequently on 31st March 2021 on the basis of draft accounts and draft tax computation indeed shows that the Petitioner's hardship was genuine and the delay was bona fide. Further, considering the length of delay, which is hardly 23 days, we are inclined to take a lenient view in the matter particularly bearing in mind that A.Y. 2020-21 was the first year of filing Form 10-IC and therefore a liberal view is required to be taken, which is indeed the reason why CBDT had issued the Circular No.06/2022 for condonation of delay. Our conclusion is supported by the decision of this Court in Rama Industries Ltd. (supra), wherein this Court condoned the delay in filing Form 10-IC for A.Y. 2020-21 being the first year of delay, observing thus:
Income Tax Appellate Tribunal - Kolkata Cites 22 - Cited by 3 - Full Document
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