Judgment · High Court

Seth Ghasiram Gopikishan Badruka Educational Society, (Registered under the Societies Act), Registered Office at 3-2-847, Kachiguda. Hyderabad, represented by its Secretary, Srikishan Badruka S/o Late Sri Hari Prasad G Eadruka ...PETITIONER AND '

Commissioner of lncome Tax (Exemption) lncome Tax Department, 3rd Floor, Aayakar Bhavan, Opposite L.B. Stadium, Basheer 8agh, Hyderabad, 500044 (State of Telangana)

Assessing Officer, Exemption Circle 1(1), Income Tax Department, 1st Floor, Aayakar Bhavan, Opposite L.B. Stadium, Basheerbagh, Hyderabad, 500044 3. Principal Chief Commissioner of lncome Tax (Exemptions), CBDT, Ministry of Finance, lncome Tax Department, Govt. of lndia. Room No. '149A, North Block, New Delhi.l 10001

The Union of lndia rep by its Secretary, Ministry of Finance, Departrnent of Revenue, Direct Taxes, Government of lndia, North Block New Delhi-1 10001 ...RESPONDENTS Petition under Article 226 of the Constitution of lnd ia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction to declare the action of the 1st respondent, in passing the rejection order dt. 13-01-2025 in rejecting the condonation of delay of 4 days under section 119(2Xb) submitted by the petitioner along with Form No. lOBB application for the assessment year 2020-21 is quite contrary to CBDT Circular No. 1512022 dated 19.07.2022 and circular No.16/2024 dated 1B-'1 1-2024 and consequently set aside the rejection order dt.13-01-2025. by condoning the delay of 4 days and direct the 1st respondent to deal with the Form No.10BB submitted on 19-01- 2021 for Assessment year2020-2021 . lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to suspend the operation of the rejection order dt,13-01-2025 passed by the 1st respondent for the assessment year 2020-21 under the Act, pending disposal of the above writ petition. Counsel for the Petitioner : SRI TEJPRAKASH TOSHNIWAL Counsel for Respondents No.1to3 : SRI A.RAMA KRISHNA REDDY, Jr.SC for lT Counsel for Resporrdents No.4 : SRI K.SANJEEV, SC FOR UOI The Court made ther following: ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.25O8 of 2o25 ORDER (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri Tejprakash Toshniwal, learned counsel for the peititoner; Sri A. Rama Krishna Reddy, learned Junior Standing Counsel for Income Tax Department, for respondent Nos.1 to 3 and Sri K. Sanjeev, Iearned Standing Counsel for respondent No.4- Union of India.

2. .) With the consent, finally heard. The challenge is mounted to the order dated L3.O1.2O25 '"r,hereby application for condonation of delay of four days filed by the petitioner in filing Form 1OB report was rejected. 4 Criticizing the impugned order dated 13.O1.2025, learned counsel for the petitioner submits that little delay of four days was properly explained. The delay, admittedly, occurred during the COVID pandemic period as the petitioner during that period was in isolation. The petitioner's stand was discarded by holding that even if the petitioner was quarantined/ isolated during COVID period, nothing prevented it to digitally sign the relevant documents and furnish them to the Department through online. I 2 5 Learned counsel for the other side supportecl the impugned order.

It is not in dispute that the delay was only for four days and such delay occurred during COVID pandemic period when the petitioner was in isolation, Thus, learned authority ought to have considered tht: application leniently but, rather, dealt with it on hyper technical grounds. The impugned order, declining to condone the delay of mere four days, cannot with stand judicial scrutiny. In our opinion, for condonation of delay of four days, sufficient cause has been shown. Thus, the impugned order dated

The Principal Chief Commissioner of lncome Tax (Exemptions). CBDT, Ivlinistry of Finance, lncome Tax Department, Govt. of lqdia, Room No. '149A, North 6lock, Ne:w Delhi 110001 -'"

4. lhe Secretary, Ministry of Finance' Union, of lndia Department of Revenue' Direct Taxes, cou"'n"Xi ot'ii'iii' i'r"'t' etock New Delhi-l 10001 5. One CC to SRI TEJPRAKASH TOSHNIWAL' Advocate' [OPUC] 6 one CC to SRI A'RAMA KRISHNA REDDY' Jr'SC for lncome Tax 7. One CC to SRI K SANJEEV' SC for Union of lndia lOPUCl 8. Two CD CoPies' DePartment [OPUCI BSK GJP ?k I I I I I HIGH COUR'T DATED:3010112025 \ \ ORDER WP.No.2508 of 2025 t+t' ( a J o g STAt4 1

1. I o q uni, ztt5 i *f ; C r',--:- DISPOSING OF THE WRIT PETITION WITHOUT COSTS @" t 1.." a4 4. .r9