2024 (6) TMI 1234

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..... 024
W. P. No. 15175 of 2024 Adn WMP Nos. 16499 & 16502 of 2024 - -
Income Tax
Hon'ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. R. Sivaraman for Mr. P. Ramesh Kumar For the Respondents : Mrs. S. Premalatha Junior Standing Counsel ORDER An order rejecting an application under Section 119(2)(b) of the Income Tax Act, 1961, is assailed in this writ petition. 2. T .....

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..... e subsequent years. As regards the subsequent years, he points out that the deduction was allowed. As regards assessment year 2022-23, learned counsel points out that Form-10DA was signed by the auditor on 30.06.2022, which is within the time limit. However, he points out that it was accepted by the assessee and uploaded on 07.11.2022 along with the return of income. 4. By referring to the applic .....

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..... that after the return of income was filed for assessment year 2022- 23 on 07.11.2022, by intimation under Section 143(1), the deduction was accepted only to be rectified subsequently. 5. Mrs. S.Premalatha, learned junior standing counsel, appears on behalf of the respondents. She points out that the petitioner did not specify justifiable reasons for condoning the delay in filing Form-10DA. There .....

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..... he refusal to condone delay would result in genuine hardship to the assessee. 7. In the impugned order, the application was rejected by recording that this power is to be exercised only in extraordinary circumstances. There is nothing in Section 119(2)(b) which indicates that the power should only be exercised in extraordinary circumstances. By taking into account the fact that Form-10DA was sign .....

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