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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
K.R.SHRIRAM, MANEESH SHARMA
Khandelwal Vaishya Samaj Charitable Trust – Appellant
Versus
Commissioner Of Income Tax (Exemptions) – Respondent
Judgment :
MANEESH SHARMA, J.
1. The present writ petition has been preferred under Article 226 of the Constitution of India assailing the order dated 11th September 2019 passed by the Commissioner of Income Tax (Exemptions), dismissing the application dated 14th August 2019 filed by petitioner for condonation of delay in uploading/e-filing of Form 10B; seeking the following reliefs:
a) The application filed by the Petitioner-trust on dated 14.08.2019 ("Annexure-P/8") before Respondent No. 1 for condoning the delay be allowed and the impugned order u/s 119(2)(b) passed by the Respondent No. 1 on dated 11.09.2019 ("Annexure-P/9") be quashed and set aside.
b) That the Respondent No. 2 be directed to allow benefit of Section 11 & 12 of the Act to the Petitioner-trust.
2. Petitioner is a charitable trust and is an assessee under the provisions of INCOME TAX ACT , 1961 (hereinafter referred to as the 'Act of 1961'). Petitioner is engaged in providing space for social gatherings, functions, medical camps, condolence meetings and gatherings of religious and charitable activities on no profit no loss basis.
3. Petitioner filed return of income on 24th July 2017 for AY 2017-18, claiming exemptio
The court ruled that a liberal approach should be taken in condonation cases, especially where unforeseen circumstances affected compliance, emphasizing justice over technicality.
Courts must prioritize equitable considerations over strict adherence to deadlines, particularly for charitable trusts demonstrating bona fide reasons for delays.
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....
Substantive exemptions under the Income Tax Act cannot be denied due to minor procedural lapses, emphasizing an equitable approach in delay condonation.
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....
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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