2025 (5) TMI 891

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..... me Tax
THE HONOURABLE MR. JUSTICE GOPINATH P. For the Appellant : Advs. K.P. Pradeep, T.T. Biju, T. Thasmi and M.J. Anoopa For the Respondent : Sri. Cyirac Tom (SC) and Sri. Jose Joseph (SR SC) JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that the petitioner which enjoys a registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 't .....

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..... nt of the fact that Form 10 had not filed individually and had been filed cumulatively for five years. It is submitted that the petitioner has therefore filed Ext.P10 application invoking the provisions under Section 119(2)(b) of the Act. It is submitted that if the said application is considered and further time is granted for filing Form 10, the petitioner will be relieved of all liability and t .....

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..... nal only if the petitioner is able to get extension of time to file Form 10 and in such circumstances, it may be only appropriate that Ext.P10 application is considered and disposed of within the shortest possible time. 5. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondent-Department and having regard to the limited nature o .....

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