Damani Research Foundation of Medical Sciences Vs CIT (Exemption) (Bombay High Court)
The Bombay High Court addressed a writ petition filed by Damani Research Foundation of Medical Sciences against the Commissioner of Income-tax (Exemption). The petition challenged an order dated August 1, 2024, which refused to condone a 27-day delay in the petitioner’s filing of Form 10B. The Commissioner had denied the request, stating that the delay was not sufficiently explained.
The High Court reviewed the case and determined that the Commissioner’s decision was incorrect. The Court noted that the delay was minor, only 27 days, and that denying the exemption would cause significant prejudice and hardship to the petitioner. The judges emphasized the need for a “justice oriented” approach rather than a rigid, pedantic one. The court referenced similar cases, specifically Sau Dwarkabai Tai Karwa Charitable Public Trust v. CIT and Kotak Family Foundation v. Commissioner of Income-tax, where a similar view was taken and delays were condoned.
In its final decision, the Bombay High Court set aside the order from August 1, 2024. The court condoned the 27-day delay in filing Form 10B, effectively allowing the petitioner’s application to be processed. The court’s ruling was made absolute, and the writ petition was disposed of without an order for costs.
