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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
K.R.SHRIRAM, SANDEEP TANEJA
Manav Seva Samiti, Dharamsala Parisar Hospital Road, Chetak Circle, Udaipur – Appellant
Versus
Principal Chief Commissioner Of Income Tax (Exemptions), New Delhi – Respondent
Order :
K.R. SHRIRAM, CJ.
1. Petitioner impugns an order dated 17th August 2023 passed under Section 119 (2)(b) of the Income Tax Act, 1961 . The matter pertains to Assessment Year 2018-2019.
2. Rule, made returnable forthwith. Shri K.K. Bissa appears for respondent.
3. Petitioner is a public charitable trust registered under Rajasthan Public Charitable Trusts Act, 1959. Petitioner-trust was being maintained by one Anandi Lal Mehta, who was the then President of Trust. The said Anandi Lal Mehta suffered a severe brain stroke and was consequently hospitalized for an extended period of time. Due to his medical condition, accounts of petitioner for Assessment Year 2018-2019 got audited on 23rd February 2019 after a delay of 115 days and the auditor of petitioner uploaded Form 10B on income tax e-portal only on 20th September 2020 with a delay of 700 days after the due date. The said Anandi Lal Mehta unfortunately also died later on 27th November 2022. In his absence, the day to day affairs of petitioner had also come to a grinding halt resulting in inordinate delay. Petitioner, therefore, filed application under Section 119 of the Act, which came to be rejected by impugned order dated 17t
Courts must prioritize equitable considerations over strict adherence to deadlines, particularly for charitable trusts demonstrating bona fide reasons for 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 court established that a liberal interpretation of 'genuine hardship' is essential in tax matters, particularly for public charitable trusts, to ensure substantial justice.
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 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....
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 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....
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