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ORISSA HIGH COURT
ASSOCIATION FOR LUMINOUS AND INTENSIVE SOCIAL HEALTH AWARNESS RAYAGADA – Appellant
Versus
COMMISSIONER OF INCOME TAX TELANGANA – Respondent
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 34153 of 2025 Association For Luminous and …. Petitioner Intensive Social Health Awarness Mr. Prakash Kumar Jena, Advocate along with Mr. S.P. Dalai, Advocate -versus-
Commissioner of Income Tax …. Opposite Parties (Exemption), Aayakar Bhawan, Hyderabad & others Mr. Subash Chandra Mohanty, Senior Standing Counsel along with Mr. Avinash Kedia, Junior Standing Counsel for CGST CORAM:
HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order ORDER No. 11.12.2025
01. 1. Challenging the order dated 15.07.2025 (Annexure-1)
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 bre
The court emphasized that substantial justice prevails over mere technicalities in tax-related matters, especially during hardships like the Covid-19 Pandemic.
The court established that the Commissioner must provide a reasoned decision when considering applications for condonation of delay under Section 119(2)(b) of the Income Tax Act.
The court established that genuine hardship must be considered in applications for condonation of delay in filing tax-related documents, emphasizing the need for a compassionate approach by authoriti....
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