Cell Com Teleservices Private Limited Vs Union of India And Others (Allahabad High Court)
Allahabad High Court held that filing of Form 10-IC prior to filing of return is not mandatory and if “genuine hardship” is shown then delay may be condoned. Accordingly, delay in filing Form 10-IC condoned and order quashed.
Facts- The petitioner is challenging the order dated 30.01.2024, passed by the Principal Commissioner of Income Tax, Ghaziabad rejecting the application of condonation of delay filed by the petitioner for condoning the delay in filing Form 10-IC for assessment year 2020-21.
Conclusion- Held that when substantial justice and technical considerations are aligned against each other, the preference should be given to the cause of substantial justice and the authorities’ approach should be justice-oriented on merits. The clear and repeated position of law is that even if a procedural delay occurs due to “genuine hardship”, it should not prevent an assessee from receiving a rightful tax benefit. Therefore, in light of the aforesaid judgments of Hon’ble Supreme Court and Hon’ble High Courts, we are of the view that filing of Form 10-IC prior to filing of return is not mandatory and if “genuine hardship” is shown then delay may be condoned and in this respect the provision of law shall be taken as a beneficial piece of legislation. Hence, the impugned order dated 30.01.2024 passed by the Principal Commissioner of Income Tax, Ghaziabad is quashed and the respondent authority is directed to condone the delay in filing Form 10-IC and accept the said Form 10-IC.
