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1 - 10 of 12 (0.21 seconds)Section 12 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
The Maharashtra Public Trusts Act, 1950
The State Of Uttar Pradesh And Others vs Babu Ram Upadhya on 25 November, 1960
In response, the Ld. DR filed a written submission bearing No.
Jt.CIT/(Sr.AR)ITAT/K-Bench/2025-26 dated 19/02/2026 and placed reliance on the
judgments of the Hon'ble Supreme Court in the case of State of Uttar Pradesh &
Others vs. Babu Ram Upadhya, Civil Appeal No. 119 of 1959, decided on
25.11.1960, in Nasiruddin and Ors. vs. Sitaram Agarwal in Civil Appeal No. 5077
of 1998 date of judgment 28/01/2003 and order of Hon'ble Bombay High Court in
case of Little Angels Education Society vs. UOI in WP No. 1061 of 2020
pronounced on 25/03/2021. He further drew our attention to CBDT Circular No.
16 of 2024 dated 18.11.2024, wherein the Central Board of Direct Taxes (CBDT)
directed condonation of delay under section 119(2)(b) of the Act for Assessment
Year 2018-19 in respect of delay in filing Form No. 10B. However, it was pointed
out that for the impugned assessment year, no specific circular has been issued by
the CBDT granting condonation of delay. The Ld. DR further submitted that a
petition seeking condonation of delay has already been filed before the learned
Commissioner of Income Tax (Exemptions) [CIT(E)] and the same is still pending
consideration.
Nasiruddin And Ors vs Sita Ram Agarwal on 28 January, 2003
In response, the Ld. DR filed a written submission bearing No.
Jt.CIT/(Sr.AR)ITAT/K-Bench/2025-26 dated 19/02/2026 and placed reliance on the
judgments of the Hon'ble Supreme Court in the case of State of Uttar Pradesh &
Others vs. Babu Ram Upadhya, Civil Appeal No. 119 of 1959, decided on
25.11.1960, in Nasiruddin and Ors. vs. Sitaram Agarwal in Civil Appeal No. 5077
of 1998 date of judgment 28/01/2003 and order of Hon'ble Bombay High Court in
case of Little Angels Education Society vs. UOI in WP No. 1061 of 2020
pronounced on 25/03/2021. He further drew our attention to CBDT Circular No.
16 of 2024 dated 18.11.2024, wherein the Central Board of Direct Taxes (CBDT)
directed condonation of delay under section 119(2)(b) of the Act for Assessment
Year 2018-19 in respect of delay in filing Form No. 10B. However, it was pointed
out that for the impugned assessment year, no specific circular has been issued by
the CBDT granting condonation of delay. The Ld. DR further submitted that a
petition seeking condonation of delay has already been filed before the learned
Commissioner of Income Tax (Exemptions) [CIT(E)] and the same is still pending
consideration.
Section 250 in The Income Tax Act, 1961 [Entire Act]
Little Angels Education Society vs Union Of India And 3 Ors on 25 March, 2021
In case of Little
Angels Education Society (supra) the delay was more than 365 days where as the
delay for assessee's case was 29 days. Delay in compliance should not
10
ITA No.8306/Mum/2025
Rotary Club of Bombay Queens Necklace Charitable Trust
automatically result in denial of substantive benefits, particularly where the
requirement is procedural in nature & substantial compliance is achieved.
Respectfully following the judicial precedents and considering the facts and
circumstances of the case, we hold that the delay of 29 days in filing Form No.
10B deserves to be condoned. The impugned order of the Ld. CIT(A) is set aside
and the Jurisdictional Assessing Officer (JAO) is directed to consider the audit
report in Form No. 10B and allow the claim of exemption under sections 11 and
12 in accordance with law, after granting reasonable opportunity of being heard
to the assessee.
Section 12A in The Income Tax Act, 1961 [Entire Act]
Sarvodaya Charitable Trust vs Income Tax Officer (Exemption) on 14 October, 2020
A Division Bench of the Gujarat High Court in Sarvodaya Charitable Trust
(supra) took a view that in cases like the present one (delay in filing Form 10B), the
approach of the Authorities ought to be equitious, balancing and judicious and availing
6
ITA No.8306/Mum/2025
Rotary Club of Bombay Queens Necklace Charitable Trust
of exemption should not be denied merely on the bar of limitation. This is more so, when
the legislature has conferred wide discretionary powers to condone the delay on the
authorities concerned. The relevant portion of this decision reads thus:-