ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant, a public charitable trust, has prayed for the following reliefs :

“(a) quash and set aside the impugned orders at Annexure-A to this petition and direct the respondent no.2 to condone the delay;

(b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the impugned notice dated 28.8.2018 at Annexure-C to this petition.

(c) any other and further relief deemed just and proper be granted in the interest of justice;”

2. The facts giving rise to this writ-application may be summarised as under :

3. The writ-applicant is a public charitable trust. The writ-applicant seeks to challenge the order passed by the respondent no.2 dated 19th August 2019 under Section 119(2)(b) of the Income Tax Act, 1961 (for short, ‘the Act 1961’), rejecting the application filed by the writ-applicant for condonation of delay in filing the Form no.10B of the Act 1961 for the Assessment Year 2016-17. The writ-applicant also seeks to challenge the rectification order dated 12th February 2020, wherein the responde