TMI Blog2024 (1) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... laim accumulation cannot be read as reasons to believe that the petitioner did not intend to file Form 10. CBDT Circular No. 7/2018 dated 20.12.2018 records that representations had been received qua Forms No. 9A and 10 not having been filed within specified time for AY 2016-17, which was the first year of e-filing qua those forms; and that in supersession of earlier circular in that regard with a view to expedite the disposal of such representations, the CBDT authorized the Commissioners of Income Tax to admit the belated applications in Forms No. 9A and 10 in respect of AY 2016-17 where such forms were filed after expiry of the prescribed period, in case the Commissioners were satisfied that the assessee was prevented by reasonable c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our opinion the discretion conferred for condoning the delay was not correctly exercised by the Commissioner Income Tax. Petition is allowed and accordingly, the impugned order is set aside and the delay on the part of the petitioner in submission of Form 10 is condoned. Form-10 will be accepted and necessary consequences will follow. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Preetpal Singh, Advocate. For the Respondent Through: Mr Zoheb Hossain, Sr. Standing Counsel with Mr Sanjeev Menon, Standing Counsel. GIRISH KATHPALIA, J.: 1. By way of this writ petition brought under Article 226 of the Constitution of India, the Bar Council of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12.12.2018 a revised computation, seeking exemption under Section 11 of the Act. 2.3 On 17.12.2018, the petitioner filed Form 10 along with an application seeking condonation of delay in filing the same. Thereafter, by way of communication dated 28.12.2018, the petitioner also requested the respondent to dispose of the application for condonation of delay in filing Form 10 prior to 31.12.2018 i.e., before completion of assessment proceedings for AY 2016-17. 2.4 On 30.12.2018, the Assessing Officer passed order dated 30.12.2018, for the AY 2016-17, without taking into consideration the exemption claimed by the petitioner. Thereafter, by way of impugned order dated 30.01.2019 the respondent dismissed the condonation of delay applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered view that so far as claim of accumulation is concerned, the same can always be considered after the delay is condoned and Form 10 is taken on record. Therefore, that argument advanced on behalf of respondent does not impress us. 5. As mentioned above, according to the petitioner, the delay in filing Form 10 occurred because their officials failed to notice the amendments in the Act and the Rules. In the impugned order dated 30.01.2019, despite having perused the CBDT Circular No. 07/2018 dated 20.12.2018 the respondent rejected the delay condonation application, observing thus: 5. I have gone through the submission made by the applicant. As per the report submitted by the Assessing Officer, it is seen that the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admit the belated applications in Forms No. 9A and 10 in respect of AY 2016-17 where such forms were filed after expiry of the prescribed period, in case the Commissioners were satisfied that the assessee was prevented by reasonable cause from filing the said forms within the stipulated period. 7.1 By way of further circular No. 30/2019 dated 17.12.2019, similar directions were issued by CBDT for the AY 2017-18 as well. Subsequently, by way of CBDT Circular No. 03/2020 dated 03.01.2020, the Commissioners were authorized to admit the belated delay condonation applications under Section 119(2) of the Act where delay is upto 365 days. 7.2 More recently, by way of similar CBDT Circular No. 17/2022 dated 17.07.2022, the Commissioners were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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