1. This matter is taken up through hybrid mode.
2. Mr. Chitrasen Parida, learned counsel appearing for the Petitioner-assessee submits that the present writ petition may be disposed of in terms of the
order dated 24.07.2023 passed in the similar matter i.e., W.P.(C) No.22474 of 2023.
3. Mr. Chitrasen Parida, learned counsel appearing on behalf of the petitioner further submits that the petitioner filed application for condonation of
delay of late filing of Form-10B pertaining to the Assessment Years 2016-17, 2017-18 & 2018-19. The application was rejected by the impugned order
dated 15.06.2023. He prays to set aside the impugned order and direct the Opposite Parties-Revenue to accept the Form-10B.
4. Perused the impugned order. On query from this Court, Mr. Chitrasen Pardia, learned counsel appearing on behalf of the petitioner demonstrated
that under cover of notice dated 19.04.2023 under Annexure-3 series, certain requisitions were made on furnishing information. The petitioner by e-
mail under Annexure-3 series furnished the information. The requisition and compliance were both digitally done. He then draws attention to impugned
order to submit that there is no dispute regarding information received by opposite parties-Revenue.
6. For ready reference, first paragraph of the impugned order is reproduced hereunder:-
“With reference to the assessee’s application for condonation of delay in filing Form 10B for the A.Y. 2020-21, cited under reference 1 above, it is to state
that the assessee has filed Form 10B belatedly on 31.03.2021. The assessee has been requested to furnish certain information vide above cited reference 2,
justifying its application for condonation of delay. However, the assessee has not submitted sufficient reason which prevented the assessee from filing the same,
within the due date.â€
7. In the requisition for information under Annexure-3 series, various information were sought for which also included query on reason for delay in
filing Form-10B for Assessment Years 2016-17, 2017-18 & 2018-19.
8. Perusal of Annexure-3 series, e-mail, it appears that the Secretary of Saraswati Shishu Vidya Mandir has furnished explanation citing reason for
the delay in uploading the Form-10B and prayed for condonation. Though, the explanation is stated to have been furnished to the Commissioner of
Income Tax (Exemption), Income Tax Department, Hyderbad, the same has not been considered in its proper prospective by assigning reason, which
is one of the essential facets of principles of natural justice. However, vide order dated 15.06.2023 passed by the CIT (Exemption), Hyderbad, the
application of the Petitioner-Assessee for condonation of delay under Section 119(2)(b) of the Income Tax Act in filing Form-10B for the Assessment
Years 2016-17, 2017-18 & 2018-19 stood rejected.
9. In the circumstances, the order dated 15.06.2023 under Annexure-1, being without reason as is apparent from the record, stands set aside and it is
directed that the application for condonation of delay is restored for reconsideration by the Commissioner of Income Tax (Exemption), Hyderbad.
Needless to say that the said authority before taking decision may afford a reasonable opportunity of hearing to the assessee.
10. With the aforesaid observation and direction, the writ petition stands disposed of.
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