Assessee, a charitable trust filed its return for assessment year 2016-17 on 6-9-2016, declaring nil income and seeking a refund.\u00a0 Assessee failed to submit Form No. 10B along with return, which was eventually filed on 15-2-2020, with a delay of approximately 1257 days.\u00a0 Despite explaining delay as an oversight by their Chartered Accountant\/Auditor, condonation application under section 119(2)(b) was rejected by CIT(E). On writ allowing the petition the Court held that\u00a0 since assessee had been filing its returns and Form 10B for subsequent years within due dates on this ground alone, delay condonation application should have been allowed because failure to file returns for AY 2016-17 could be only due to human error lacking any mala fide intention. On fcats\u00a0 the\u00a0 delay was not intentional or deliberate and therefore, assessee could not be prejudiced on account of an ignorance or error committed by professional engaged by it. Delay is condoned. CIT(E) is directed to procced with the return in accordance with law.\u00a0 Followed, \u00a0Sarvodaya Charitable Trust v. ITO (E)\u00a0 (2021) 278 Taxman 148\u00a0 (Guj)(HC)\u00a0\u00a0 Shree Jain Swetamber Murtipujak Tapagachha Sangh v. CIT (E) [2024] 161 taxmann.com 114 (Bom)(HC).\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes-Charitable Trust-Delay in filing Form No 10B-Delay of 1257 days-Oversght by the Chartered Accountant-Human error lacking any malafide intention-Delay was not intentioanal or deliberate-Assessee could not be prejudiced on account of an ignorance or error commistted by professional engaged by it-Delay is condoned. CIT(E) is directed to proceed with the return in accordance with law. [S.11, 119(2) Form No 10B, Art, 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-46641","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c8h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=46641"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46641\/revisions"}],"predecessor-version":[{"id":46642,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46641\/revisions\/46642"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}