ORDER

The Petitioner is before this Court against the Order dated

25.12.2024 passed by the Respondent Commissioner of Income Tax (Exemptions) whereby the Petitioner’s application for condonation of delay in filing Form 10B dated 15.03.2024 has been rejected for the Assessment Year 2023-2024. Operative portion of the impugned Order reads as under:-

“6. Decision: I have carefully examined the facts of the case and the submissions of the assessee. Further, the CBDT vide Circular No.2/2020, dated 03-

01-2020 in para 5 & 6 has directed as under:

“it has also been decided by the CBDT that where there is delay of upto 365 days in filing Form No.10B for the Assessment Year 2018-19 or for any subsequent Assessment Years, the Commissioners of Income Tax are hereby authorized to admit such belated applications of condonation of delay u/s 119(2) of the IT Act and decide on merits. The Commissioner of Income Tax shall, while entertaining such belated applications in filing Form No.10B, satisfy themselves that the assessee was prevent