Shri Omkareshwar Mahadeo Mandir Mahila Vishvasta Mandal v. the Principal Chief Commissioner of Income Tax and Others
Delay condonation – income tax
Case brief
What is this about?
Bombay High Court, Aurangabad Bench; Writ Petition No. 4448 of 2026; decided 27 April 2026; Nitin B. Suryawanshi and Vaishali Patil Jadhav, JJ.; delay condonation; Form 10B audit report; Assessment Year 2020-21; Covid-19 pandemic; ill health of senior-citizen trustees; doctor's certificate and medical reports; hyper technical approach; liberal condonation of delay; order dated 05/12/2023 quashed and set aside; opportunity of hearing; Principal Chief Commissioner of Income Tax.
What did the court decide?
Writ petition allowed; impugned order dated 05/12/2023 quashed and set aside; delay in filing the audit report in Form 10B for Assessment Year 2020-21 condoned; respondent No.2 left free to take appropriate action in accordance with law after giving the petitioner an opportunity of hearing. ¶20