Gujarat HC Sets Aside Order for Ignoring CBDT Rule on ‘Obtaining’ Form 10B Before Return Filing

Babubhai C Jariwala Charitable Trust Vs Central Board of Direct Taxes (ITA Cell) & Ors (Gujarat High Court)

The Gujarat High Court heard a petition filed by a charitable trust challenging the order dated 17 October 2023 passed by the tax authorities under Section 119(2)(b) of the Income Tax Act, 1961. The authority had rejected the trust’s request for condonation of delay in filing Form 10B for Assessment Year 2018-19. The Court noted that the controversy was limited in scope and, with consent of both sides, proceeded to hear the matter immediately.

The petitioner is a

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