9911796707
TMI Blog2025 (5) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ates. For the Respondents Through: Mr Gaurav Gupta, SSC with Mr Shivendra Singh and Mr Yojit Pareek, JSCs. VIBHU BAKHRU, J. (ORAL) CM No.25679/2025 (for exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 5635/2025 & CMNo.25678/2025 3. Issue notice. The learned counsel for the respondents accepts notice. 4. The petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents to not initiate any proceedings under the Income Tax-Act, 1961 qua the Petitioner pending adjudication of the application for condonation of delay in filing the FORM 10BB u/s 119 (2) (b) of the Income Tax Act, 1961 for the Assessment Year 2020-21." 5. The petitioner is, essentially, aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021 along with a report in the Form 10BB of the Act. Whilst the income tax return was within time, there was a delay of 31 (thirty-one) days in filing the Form 10BB, which was required to be filed at least one month prior to the return. 8. The petitioner submits that there were mitigating circumstances resulting from the outbreak of Covid-19, and therefore, there was a delay of 31 (thirty-one) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.12.2024, which has been dismissed by the impugned order. 10. The petitioner states that if its earlier application, which is for the same relief, is considered then the objection that the petitioner had not applied within a period of three years would not hold good. 11. The learned counsel appearing for the Revenue fairly submits that he would have no objection in regard to the petitioner's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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