ORDER

Order No. 07.08.2025

02. The matter is taken up through Hybrid mode. 2. Mr. Manoj Kumar Agrawalla, learned counsel enters appearance on behalf of the petitioner and files his appearance memo in Court today, which is taken on record.

3. Challenging the order dated 13.03.2025 (Annexure-4) rejecting the petition for condonation of delay filed under Section 119 (2)(b) of the Income Tax Act, 1961 for filing the audit report in Form 10B prescribed under Rule 17B of the Income Tax Rules, 1962 (for short, “IT Rules”) for claiming exemption from payment of income tax under Section 12A of the Income Tax Act, 1961 (for brevity, “IT Act”) for the Assessment Year 2021-22 by the Commissioner of Income Tax (Exemption), Hyderabad (“CIT”, abbreviated), the Petitioner has approached this Court by way of filing this writ petition under Articles 226 & 227 of the Constitution of India.

4. Mr. Agrawalla, learned Advocate appearing for the Petitioner submitted that despite sufficient cause being shown, the Opposite Party No.1 has rejected the application for condonation of delay of 28 days in filing the audit report. It is submitted that the delay was caused due to negligence of Auditor, which was no