JUDGMENT

Sunil P. Deshmukh, J. - Rule. Rule is made returnable forthwith. Heard learned Counsel appearing for the parties finally, by consent.

2. The petitioner-trust aggrieved by the communication on the website/portal of the Income Tax Department, rejecting declaration Form No.1 filed by the petitioner on 30/12/2020 under the Direct Tax Vivad Se Vishwas Act, 2020 (for short, hereinafter referred to as 'DTVSV Act') and the Direct Vivad Se Vishwas Rules, is before us.

3. The petitioner's case is that it is a registered charitable trust. It had filed return of income for financial year 2009-10 - assessment year 2010-11, belatedly disclosing income to be 'Nil'. Subsequently, an intimation/computation sheet purporting to be under section 143(1) of the Income Tax Act, 1961 ( IT Act ) had been received at its end on 22nd December, 2012, determining income of Rs.69,36,357/- and total tax liability to the tune of Rs.19,84,908/- with interest thereon totalling to Rs.31,83,240/-. It has been referred to by the petitioner that while preparing the return of income, audit report in Form No.10B was also prepared but the same remained to be filed along with the return of income. According to petiti