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G. S. KULKARNI, ADVAIT M. SETHNA
Nav Chetna Charitable Trust – Appellant
Versus
Commissioner of Income Tax (Exemption) – Respondent
JUDGMENT :
(Per Advait M. Sethna, J.)
1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.
2. This is a petition filed by the petitioner under Article 226 of the Constitution of India. It challenges an order dated 28 September 2023 (“impugned order” for short) passed by the Commissioner of Income Tax (Exemption) i.e., respondent no.1. The substantive prayers in the petition are reproduced below:
b. that this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction, order or a writ, calling for the records of the case and after satisfying itself as to the legality thereof quash and set aside the order passed by the Respondent No. 1 dated 28/09/2023, being Ex.- ‘K’
The court emphasized that the discretion under Section 119(2)(b) of the Income Tax Act must be exercised to mitigate genuine hardship, allowing for the condonation of delay in filing Form 9A.
The court established that genuine hardship must be considered in applications for condonation of delay in filing tax-related documents, emphasizing the need for a compassionate approach by authoriti....
The court established that a liberal interpretation of 'genuine hardship' is essential in tax matters, particularly for public charitable trusts, to ensure substantial justice.
Taxation - Limitation – Delay of 365 days for filing assessment - Where there is delay of upto 365 days in filing Form No.10B for Assessment Year 2018-19 or for any subsequent Assessment Years, the C....
The main legal point established in the judgment is that while the CBDT's circular authorized the Commissioner to admit belated applications for condonation of delay for up to 365 days, a special ord....
Income Tax –Mistake/error in filing – Demand of payment – order cannot be faulted. However, there is also nothing in section 119(2)(b) preventing or precluding CBDT from passing a special order in an....
The principle of 'genuine hardship' in tax matters requires a liberal interpretation, allowing condonation of delays in filing necessary forms when justified by personal circumstances, reinforcing fa....
Procedural delays in tax filings should not deny substantive benefits, especially when technical difficulties are acknowledged by authorities.
The court ruled that 'genuine hardship' under Section 119(2)(b) should be interpreted liberally to ensure substantive justice, allowing for the condonation of delay in procedural submissions avoiding....
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