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2023 (9) TMI 843 - DELHI HIGH COURTApplication u/s 12AA and 80G rejected - reason for rejecting the application was that it had been submitted physically, and not electronically - argument advanced on behalf of petitioner/assessee is that at the point in time when the subject application was filed the prescribed form was not available in electronic mode - HELD THAT:- We are unable to persuade ourselves to accept Revenue submission for the reason that until 05.03.2018 and thereafter, the Petitioner/assessee’s application was firstly entertained and processed, and then documents in support of the application were sought, which were supplied by the petitioner-assessee. It was only in September, 2018 that the impugned communication was issued to the petitioner/assessee. Also on the date when the petitioner/assessee had filed the subject application physically, the prescribed form i.e., Form 10 A, was not available in electronic mode. The petitioner/assessee, in any case, till that date could not have taken recourse to electronic mode. Thus, for the foregoing reasons, we are inclined to allow the writ petition.
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