Warkari Shikshan Sanstha Vs Commissioner of Income Tax (Bombay High Court)
Bombay High Court addressed the petition filed by Warkari Shikshan Sanstha, an educational institution, seeking condonation of delay in filing Form 10B for Assessment Years (AY) 2019-2020, 2021-2022, and 2022-2023. The delay ranged from 2 to 16 days for these years, while AY 2020-2021 was excluded as it involved a longer delay pending CBDT consideration. The court considered the impact of the COVID-19 pandemic, which caused operational disruptions, including staff shortages, financial strain, and logistical difficulties, affecting the timely filing of tax documents.
The court found the delay unintentional and supported by sufficient cause, particularly given the challenges faced during the pandemic. It acknowledged that the institution did not gain undue advantage from the delay. The court condoned the delay for AYs 2019-2020, 2021-2022, and 2022-2023, emphasizing the non-commercial nature of the petitioner’s activities and the pandemic’s adverse effects. The decision underscores the court’s recognition of genuine hardships faced by educational institutions during the pandemic.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Heard learned counsel for the parties.
2. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.
