ORDER :

Mauna M. Bhatt, J.

1. This petition is filed challenging the order dated 12.3.2021,passed by respondent under Section 119(2)(b) of Income Tax Act, 1961 (“The Act” for short), wherein application of the assessee to condone the delay in e-filing the audit report in Form No.10B for Assessment Year 2016-17,has been rejected.

Facts:

2. Petitioner is a Public Charitable Trust registered with the Charity Commissioner as well as Income-tax authorities. Petitioner is a Social Security Scheme of Gujarat Institute of Civil Engineers and Architects which pools contribution from registered civil engineers and architects to disburse to the family members in case of death. It is the case of the petitioner that it has been filing returns of income in time along with audit report under Section 12A(1)(B) of the Act. For the assessment year 2016-2017, the petitioner obtained audit report from Chartered Accountant well before the time limit. However, though the audit report in Form 10B for A.Y. 2016-17 was required to be filed along with return of income, the same could not be uploaded along with return of income inadvertently. In absence of any audit report the Central Processing Centre had not g