| COURT: | Bombay High Court |
| CORAM: | Milind N. Jadhav J, Ujjal Bhuyan J |
| SECTION(S): | 11, 119(2)(b) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | charity, Condonation of delay |
| COUNSEL: | Dr. K. Shivram, Shashi Bekal |
| DATE: | March 25, 2021 (Date of pronouncement) |
| DATE: | March 27, 2021 (Date of publication) |
| AY: | 2018-19 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 11/ Form No.10B: Under Circular No.2 / 2020 dated 03.01.2020, the CBDT has delegated the power to the CIT to admit belated applications in filing Form No.10B for AY 2018-19 and onwards for a period of only upto 365 days. There is no error or infirmity in this stand. Fixing a period of one year’s delay i.e., 365 days of delay for condonation of delay in filing Form No.10B for AY 2018-19 and onwards cannot be said to be arbitrary or irrational. However, there is also nothing in s. 119(2)(b) preventing or precluding the CBDT from passing a special order in any given case from condoning the delay in filing Form No.10B beyond 365 days despite passing a general order. The Petitioner should approach the CBDT which will deal with the claim on merit and in accordance with law | |
We do not find any error or infirmity in the view taken by the CBDT vide Circular No.2 / 2020 or by the Commissioner while passing the impugned order dated 19.02.2020. Fixing a period of one year’s delay i.e., 365 days of delay for condonation of delay in filing Form No.10B for the assessment year 2018-19 and onwards cannot be said to be arbitrary or irrational. Therefore the general order passed by the CBDT in this regard under section 119(2)(b) cannot be faulted. However, there is also nothing in section 119(2)(b) preventing or precluding CBDT from passing a special order in any given case from condoning the delay in filing Form No.10B beyond 365 days despite passing a general order
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