Dinesh Surendra Kotecha Vs Union of India (Bombay High Court)
The Bombay High Court heard a writ petition challenging the order dated 31st March 2025 passed by the Commissioner of Income Tax (Exemptions), Mumbai, under Section 119(2)(b) of the Income Tax Act, 1961. The impugned order had rejected the petitioner-trust’s application dated 20th March 2025 seeking condonation of a 70-day delay in filing Form No.10B. The rejection was based on CBDT Circular No.16/2024 dated 18th November 2024, which provides that applications for condonation of delay in filing Form No. 9A, 10, 10B, or 10BB shall not be entertained beyond three years from the end of the relevant assessment year. Since the petitioner’s application was filed after 18th November 2024 and beyond this three-year period, it was held to be non-maintainable.
The petitioner, a charitable trust established in 1984 and registered under the Maharashtra Public Trusts Act, 1950, provides affordable medical services in Mumbai. For Assessment Year (AY) 2020–21, due to COVID-19-related extensions, the deadline to file the audit report was 15th January 2021 and the return of income was due by 15th February 2021. The petitioner filed its return on 26th March 2021 along with its audit report in Form No.10B, resulting in a delay of 70 days in filing the audit report. The return declared “Nil” income by claiming exemption under Section 11.
