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 brevity, “IT Act”) for the Assessment Year 2020-21 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.

2. Mr. Prakash Kumar Jena, le