05-05-2026 ct no. 10 Sl. 3 RP WPA 9369 of 2026 Howrah Heritage Society and Anr.

-Versus-

Union of India & Ors..

Ms. Sutapa Roychoudhury, Sr.Adv.

Mr. Abhijat Das, Ms. Aratrika Roy Mr. Anirban Chatterjee …. for the petitioner Mr. Tarak Nath Jaiswal Mr. Sujit Mitra …for the respondent

1. The petitioner being an assessee under the Income Tax Act, 1961 (hereinafter referred to as the said Act) carries on various charitable activities and is registered under Section 12A of the said Act.

2. Main grievance of the petitioner is with regard to the non disposal of its application dated 27.01.2026 filed before the respondent no. 2 for the assessment year 2024-25, seeking condonation of delay in filing Form 10B.

3. Leaned Senior Counsel appearing for the petitioner submits that an application for condonation of delay in filing Form 10B has been submitted along with the audit Report. However, due to an inadvertent mistake by the Chartered Accountant, the audit report has been filed in Form 10BB instead of Form 10B.

4. It is further submitted that the petitioner is a charitable trust exempted under Section 12A of the said Act. As such, an audit report is mandatorily required to be filed in Form-10B. The