9911796707
TMI Blog2025 (3) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ehta, Ms Radha Halbe,. For the Respondent-Revenue: Mr A. K. Saxena,. ORAL JUDGMENT (PER- M.S. SONAK):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. This Petition challenges the communication/order dated 08 August 2024, by which the CIT Exemption, Pune at Nash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned communication/order dated 08 August 2024, the Application seeking condonation of delay has been rejected. On 17 September 2024, a copy of the recovery notice was also issued to the Petitioner. Hence, this Petition. 6. From the perusal of the Application dated 10 February 2024, it is true, as contended by Mr Saxena, learned counsel for the Revenue, that not many reasons have been set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay, has relied upon a precedent, thereby suggesting that the circumstances referred to in the precedent were not qualitatively different from those in the Petitioner's case. There are no mala fides involved, and it is not as if the Petitioner has gained any undue advantage on account of the delay in submitting Form-10. 9. In this case, the return was filed within the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed communication/order dated 08 August 2024 and allow the Petitioner's Application for condonation of delay.
12. The Petitioner is now free to file consequential applications, now that we have condoned the delay.
13. The rule is made absolute in the above terms without any costs order.
14. All concerned can act on an authenticated copy of this order. X X X X Extracts X X X X X X X X Extracts X X X X
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