IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.03.2026 CORAM THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED W.P.Nos.19868 and 19871 of 2025 and W.M.P.Nos.22406 and 22409 of 2025 W.P.No.19868 of 2025 All India Sai Samaj, Represented by its President, Shri A.Selvaraj, S/o G.Alagarsamy, aged 60 years, No.37, Alamelumanagapuram, Venkatesa Agraharam, Mylapore, Chennai 600 004. ...Petitioner Vs.

1.The Commissioner of Income Tax (Exemptions), Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2.The Central Processing Centre, 1^st Floor, Prestige Alpha No.48/1 & 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru 560 100.

3.The Deputy Commissioner of Income Tax(Exemptions), 3^rd Floor, Annexe Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. ...Respondents Writ Petition has been filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records in DIN and Order No.ITBA/COM/F/17/2024-25/1071743251(1) dated 31.12.2024 order under Section 119(2)(b) of the IT Act on the file of the 1^st Respondent for the AY 2022-23 and quash the same and direct the 1^st respondent to condone the delay in filing of the Audit Report in Form 10B dated 31.12.2022 for the A.Y.2022-2023.

W.P.No.19871 of 2025 All India Sai Samaj, Represented by its President, Shri A.Selvaraj, S/o G.Alagarsamy, aged 60 years, No.37, Alamelumanagapuram, Venkatesa Agraharam, Mylapore, Chennai 600 004. ...Petitioner /versus/

1.The Commissioner of Income Tax (Exemptions), Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2.The Chairman, The Central Board of Direct Taxes, Ministry of Finance, Govt.of India, Department of Revenue, Central Secretariat, North Block, New Delhi 110 001.

3.The Deputy Commissioner of Income Tax(Exemptions), 3^rd Floor, Annexe Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. ...Respondents Writ Petition has been filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records in DIN and Order No.ITBA/COM/F/17/2024-25/1071873158(1) dated 04.01.2025 order under Section 119(2)(b) of the IT Act, 1961 on the file of the 1^st Respondent for the AY 2023-24 and quash the same and direct the 1^st respondent to condone the delay in filing of the Audit Report in Form 10B dated

29.12.2023for the A.Y.2023-2024. For Petitioner Mr.G.Baskar in both cases For Respondents Mr.V.J.Arul Raj, in both cases Senior Standing Counsel

COMMON ORDER

These writ petitions are filed by the assessee challenging the order passed by the Commissioner of Income Tax (Exemptions), Chennai, dismissing the applications seeking condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961, hereinafter referred as ‘Act’ in filing Form 10B for the assessment years 2022–2023 and 2023–2024, respectively.

2. The petitioner is a charitable trust and its income is admittedly exempt from tax under Section 11 of the Act. However, the statute mandates that the audit report of the trust which claims exemption must be submitted atleast one month prior to the due date for filing returns, as per Section 12A(b) of the Act. At the same time, under Section 119(2)(b), the CBDT has issued a circular stating that for valid reasons, the Commissioner of Income Tax can condone the delay in filing the audit report upto 365 days. A conjoint reading of these provisions indicates that any charitable trust which is exempted from paying tax must file its audit report within one month prior to the due date. However, if there is a delay, it is condonable upto 365 days.

3. In this case, the Commissioner of Income Tax has declined to exercise discretion to condone the delay. One of the reasons stated in the impugned order is that the assessee is a habitual defaulter. Further, the assessee has not submitted any documentary proof to substan