Fiitjee Foundation For Education Research And Trainings Vs CIT (Delhi High Court)
Delhi High Court held that delay in filing Form 10B is condonable since genuine hardship is faced by the petitioner and there is sufficient material on record proving the same. Accordingly, writ disposed of.
Facts- The petitioner has filed the present petition, inter alia, impugning an order dated 02.08.2024 passed by respondent u/s. 119(2)(b) of the Income Tax Act, 1961 whereby the petitioner’s application for condonation of delay in filing Form 10B for A.Y. 2022-23 was rejected.
The petitioner contends that the delay of one month in filing the Form 10B was due to the mitigating circumstances that were duly established on record. The petitioner further contends that notwithstanding the fact that the delay of one month was on account of genuine hardship, CIT(E) has rejected the petitioner’s request for condonation of delay in filing the requisite form.
Conclusion- There is sufficient material on record to establish that the petitioner’s contention that the son of its accountant was suffering from Dengue during the month of September, 2022 and there is no ground to disbelieve that the petitioner that its accountant was unavailable during the said period for the aforesaid reason.
