Case Law Details
Solidarity Movement of India Vs ITO (Kerala High Court)
Admit. Standing Counsel takes notice for the respondents.
2. The grievance of the petitioner is that the benefit of Section 11 of the Income Tax Act, 1961 has not been extended to the petitioner, which is a Charitable Society. The reason stated is that they failed to submit audit reports in time.
3. When the case is taken up today, the Standing Counsel for the respondents submitted that by a circular No. 16/22 dated 19.07.2022 the Commissioners of Income Tax have been authorised to admit applications for condonation of delay in filing Form No. 10B for the relevant assessment years.
4. The petitioner has preferred Ext.P4 petition for condonation of delay.
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