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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, J,DNR
BRAHMCHARI WADI TRUST – Appellant
Versus
COMMISSIONER OF INCOME TAX (EXEMPTION) – Respondent
ORDER :
(BHARGAV D. KARIA, J.)
1. Heard learned advocate Mr. Manish J. Shah for the petitioner and learned advocate Ms. Maithili D. Mehta for the respondent.
2. Having regard to the issue involved in this petition which is in a very narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned advocate Ms. Maithili Mehta waives services of notice of rule on behalf of the respondent.
4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 19.12.2019 passed under section 119(2)(b) of Income Tax Act, 1961 (For short “the Act”) whereby the application filed by the petitioner to condone the delay in filing Form No.10B for Assessment Year 2017-2018 is rejected.
5. Brief facts of the case are that the petitioner is a charitable trust registered with Charity Commissioner, Ahmedabad having Registration No.A-597 dated 29.03.1952. The trust has been granted registration under section 12AA of the Act vide order dated 03.08.1977 and is running educational institutions namely H.K. Arts College of Commerce, Institute of Bu
Substantive exemptions under the Income Tax Act cannot be denied due to minor procedural lapses, emphasizing an equitable approach in delay condonation.
The court established that a liberal interpretation of 'genuine hardship' is essential in tax matters, particularly for public charitable trusts, to ensure substantial justice.
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....
Substantial rights under tax provisions should not be denied because of procedural non-compliance, emphasizing the need for leniency in minor delays.
The court ruled that a liberal approach should be taken in condonation cases, especially where unforeseen circumstances affected compliance, emphasizing justice over technicality.
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....
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....
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