TMI Blog2018 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no exorbitant delay in filing the statutory forms - thus there is no case to arrive at a finding that Form No.10 was belatedly submitted by the respondent without any justifiable reason - Decided in favor of assessee. - W.A.No.1037 of 2013 And M.P.No.1 of 2013 - - - Dated:- 21-3-2018 - MR. K. K. SASIDHARAN AND MR. P. VELMURUGAN, JJ. For The Appellants Versus Mr.M.P.Senthil Kumar for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 12AA with retrospective effect, necessary application in Form No.10 along with audit report in Form No.10(b) was filed. The Director of Income Tax (Exemptions) by order dated 30 December 2010 rejected the statement in Form No.10 on the ground that condonation can be given only when the assessee has not filed Form No.10 by oversight. According to the Director of Income Tax, it cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also heard the learned counsel for the respondent. 4. The respondent submitted returns for the assessment year 2006-2007 before the cut-off date. Since there was no registration under Section 12AA of the Income Tax Act, Form No.10 was not filed. It is a matter of record that even before the submission of returns for the assessment year, the respondent submitted application for registration unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn, the date on which Income Tax Appellate Tribunal remanded the matter, the date on which subsequent returns were filed, the date of registration under Section 12AA of the Income Tax Act and ultimately the date of filing Form No.10 and held that there was no exorbitant delay in filing the statutory forms. 7. The grounds taken in the memorandum of appeal was not the ground on which the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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