DEVELOPMENT AGENCY FOR POOR AND TRIBAL AWAKENING DAPTA, KALAHANDI V. COMMNR. OF INCOME TAX, TELENGANA

WP(C)/22474/2023

AI Insights

The case involves the Development Agency for Poor & Tribal Awakening (DAPTA), the petitioner, who sought judicial intervention after their application for condonation of delay in filing Form 10B was rejected by the Commissioner of Income Tax (Exemption). The rejection was based on the grounds that the petitioner did not provide sufficient reasons for the delay. The petitioner argued that the delay was due to the illness of key personnel, which was supported by medical documents. The court found that the impugned order lacked sufficient reasoning for the rejection and thus set it aside, directing a reconsideration of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 763513 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 24-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: RADHEYSHYAM CHIMANKA
• Assessee Lawyers: GOURI RATH
• Keywords: Assessment year 2022-23; Condonation of delay; Form 10B; Late filing
• Section: 10B

Judgement Text

" Page 1 of 4 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 22474 of 2023 Development Agency for Poor & Tribal Awakening (DAPTA) …. Petitioner Mr. Gouri Mohan RAth, Advocate Mr. S. Jena, Advocate -versus- Commissioner of Income Tax (Exemption) and another …. Opposite Parties Mr. Radheyshyam Chimanka, Sr. Standing Counsel (Revenue) CORAM: JUSTICE ARINDAM SINHA JUSTICE SANJAY KUMAR MISHRA Order No. ORDER 24.07.2023 W.P.(C) no.22474 of 2023 and I.A. no.10688 of 2023 1. 1. Mr. Rath, learned advocate appears on behalf of petitioner- assessee. He submits, his client filed application for condonation of delay for late filing of Form-10B pertaining to assessment year 2022- 23. The application was rejected by impugned order dated 27th June, 2023. He submits, the order be set aside and quashed and revenue directed to accept the Form-B. // 2 // Page 2 of 4 2. Mr. Chimanka, learned advocate, Senior Standing Counsel appears on behalf of revenue. He prays for adjournment to seek instruction. 3. Perused impugned order. On query from Court Mr. Rath demonstrates that under cover of intimation letter dated 18th April, 2023 certain requisitions were made on furnishing information. His client by letter of same date furnished the information. The requisition and compliance were both digitally done. He then draws attention to impugned order to submit, there is no dispute regarding information received by revenue. 4. We reproduce first paragraph from impugned letter. “With reference to the assessee’s application for condonation of delay in filing Form 10B for the A.Y.2022-23, cited under reference 1 above, it is to state that the assessee has been requested to furnish certain information vide above cited reference 2, justifying its application for condonation of delay. However, the assessee has not submitted sufficient reason which prevented the assessee from filing the same, within the due date.” (emphasis supplied) // 3 // Page 3 of 4 5. The requisition for information included query on reason for delay. Reason furnished by petitioner is reproduced below. “11. Reasons for Such Delay The delay caused due to the long absence of the secretary Development Agency for Poor and Tribal Awakening (DAPTA) Rajkishor Sharma, who was absent in the office from 15/12/2022 to 08/02/2023 due to Hemorrhoids (Grade-N) Piles with diabetes Mellitus (Doctor Certificate Attached with the delay condoned petitions). He was in bed rest according to the advice of doctor. Before this period, he was ill of the same problem from sept.2022, he was under treatment and was irregular in the office and couldn’t attend the Audit issues in time and obtaining Form 10B from the Auditor in time and hence a delay of 81 days took place. Also, the chief Accountant of DAPTA Mr. Pramod kumar Maharana was under treatment for Acute Diabetics Mellitus and was absent in the office for long time. (Report Enclosed with the delay condonation petition earlier).” On perusal of the reason given, it appears that illness was cited and documents referred to as attached to the condonation application. This stood to rejected. It is not clear, why the rejection since, medical documents stood annexed to the application. In the circumstances, impugned order is without reason as apparent from the record. It is set // 4 // Page 4 of 4 aside and quashed and the application restored for reconsideration by the Commissioner. 6. The writ petition is disposed of. (Arindam Sinha) Judge (S.K. Mishra) Judge Sks Digitally Signed Signed by: SISIR KUMAR SETHI Designation: PERSONAL ASSISTANT Reason: Authentication Location: ORISSA HIGH COURT Date: 24-Jul-2023 17:38:11 Signature Not Verified "