BharatTaxGST

Barapada School Of Engineering And Technology, Bhadrak vs. The Commnr. Of Income Tax, Bbsr

Original PDF →
WP(C)/35298/2022HC OrissaGSTCNR ODHC01089170202203 January 2023Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryAllowed

Facts

The petitioner's application for condonation of delay in filing statutory forms/ITR for AY 2020-21 was rejected. The petitioner cited the Covid-19 pandemic as the reason for the delay in audit and submission of returns.

Held

The Court accepted the petitioner's explanation regarding the Covid-19 pandemic causing the delay. The rejection order was set aside, and the delay was condoned.

Key Issues

Whether the delay in filing statutory forms due to the Covid-19 pandemic should be condoned.

Sections Cited

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.35298 of 2022 Barapada School of Engineering and Technology …. Petitioner Mr. Diganta Das, Advocate -versus- The Commissioner of Income Tax (Exemption) & Another …. Opposite Parties Mr. Radhesheyam Chimanka, Sr. Standing Counsel with Mr. Avinash Kedia, Jr. Standing Counsel for CGST and Customs Department CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

03.01.

2023 01. 1. It appears that the Petitioner’s application for condonation of delay in filing the statutory Forms/ITR under Section 119(2)(b) of the Income Tax Act, 1961 (Act) for the Assessment Year 2020-21, was rejected by the Commissioner of Income Tax (Exemption) on the ground that the Petitioner had not uploaded the required Forms within time.

2.

In the application for condonation of delay filed by the Petitioner, it has been explained that the Institution remained closed for several months on account of the Covid-19 pandemic and there was, therefore, delay in the audit conducted and the submission of returns in Form-10B of the Income Tax Rules.

3.

Having heard the learned counsel for the Parties, this Court is of the view that the explanation offered by the Petitioner viz., that on account of the Covid 19 pandemic the requisites forms could not be uploaded in time, merits acceptance.

4.

Consequently, the communication dated 2nd August, 2022 rejecting the Petitioner’s prayer for condonation of delay is hereby set aside. The delay in filing the requisite form shall now stand condoned. The Department will now further proceed in the matter in accordance with law.

5.

The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge

MRS/Laxmikant

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.