Delhi HC Orders Income Tax Commissioner to Accept BCI’s Form No. 10

Bar Council Of India Vs CIT (Delhi High Court) Introduction: The Bar Council of India (BCI) sought relief from the Delhi High Court against the Commissioner of Income Tax’s order, aiming to quash the decision and secure acceptance of Form No.10 after condoning a delay. This article delves into the background, arguments presented, and the court’s final decision. Detailed Analysis: 1. Background: The BCI, as the apex regulatory body for legal education, filed for exemption under Section 10(23A) of the Income Tax Act for the Assessment Year 2016-17. Amendments introduced in 2016 went ...