HC direct appellant to file application to CBDT for condonation of delay in Filing Form No.10

Tripura Cricket Association Vs ACIT (Calcutta High Court)

The case of the petitioner in short is that the petitioner is the governing body for cricket of the Tripura State and it is affiliated to the Board of Control of India (BCCI) and it is the case of the petitioner that it was enjoying exemption under the relevant provision of Section 11 of the Income Tax Act, 1961 and it has an obligation to file Form No.10 before the appropriate authority of the Income Tax but due to some bona fide reason, they could not file the Form

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