TMI Blog2022 (6) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... application for condonation of delay was indeed maintainable. This is not a case of respondent that said application was not maintainable because petitioner did not avail the alternative remedy. The application for condonation of delay was also not dismissed on this ground and for this reason. This is trite that validity of an order of statutory authority must be seen on the basis of grounds mentioned therein and not for any other reason. A Constitution Bench of Supreme Court in the case of Mohinder Singh Gill and another Vs. The Chief Election Commissioner, New Delhi and others [ 1977 (12) TMI 138 - SUPREME COURT] opined that when validity of an order of the statutory authority is called in question, the validity of order needs to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P/7) dated 13/03/2020 and prayed for condonation of delay of this mistake. Shri Sapan Usrethe, learned counsel for the petitioner submits that for subsequent Assessment Years 2018-19 and 2019-20, the petitioner rectified the said mistake and filed the correct Form along with return i.e. Form 10B. Thus, the petitioner's bonafide mistake ought to have been condoned by the Commissioner of Income Tax (Exemption), Bhopal. Shri Sapan Usrethe, learned counsel for the petitioner submits that perusal of entire impugned order dated 15/09/2020 makes it clear that there is no iota of discussion in the order as to why mistake committed by Charted Accountant should not be treated as a bonafide mistake. For this purpose, he placed reliance on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the assessee is ascribed to have in the circumstances of this case. Bona fide is to be understood in the context of the circumstance of any case. Beyond a plea of the sort the petitioner raises (concededly belatedly), there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence. The petitioner did not urge any other grounds such as illness of someone etc., which could reasonably have been substantiated by independent material. In the circumstances of the case, the petitioner, in our opinion, was able to show bonafide reasons why the refund claim could not be made in time. (Emphasis Supplied) Another Division Bench order of Gujarat High Court in the case of Trust for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer and submits that a conjoint reading of both the returns filed by the petitioner shows that petitioner had an opportunity to avail statutory alternative remedy but did not avail the said remedy. In this view of the matter, the petitioner has no right to get the application allowed and the delay condoned. He further submits that the petitioner in the subsequent Assessment Year 2019-20 had deposited the correct Form which itself shows that his previous Form 10BB was erroneously deposited. No other point is pressed by learned counsel for the parties. We have heard the parties at length and perused the record. Even assuming that pursuant to certain communications filed with the return and the petition, the petitioner had an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Orders are not like old wine becoming better as they grow older. (Emphasis Supplied) In view of this matter, the reasons assigned in the order dated 15/09/2020 alone is to be seen for the purpose of condonation of delay. We find substance in the argument of learned counsel for the petitioner that the delay or mistake is on the part of Charted Accountant was not taken into account at all in the said order whereas the judgment of Punjab Haryana High Court and other judgments cited by Shri Sapan Usrethe, were relevant on the said point. Considering the aforesaid, we deem it proper to set aside the impugned order dated 15/09/2020 (Annexure P/1) and remit the matter back before the CIT (Exemption), Bhopal to reconsider and de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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