FIITJEE FOUNDATION FOR EDUCATION RESEARCH AND TRAININGS vs COMMISSIONER OF INCOME TAX (EXEMPTION)

Judgment text excerpt

112 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 29.04.2025 + W.P.(C) 143/2025 & CM No.673/2025 FIITJEE FOUNDATION FOR EDUCATION RESEARCH AND TRAININGS .....Petitioner Through: Mr. Rajan Bhatia, Adv. Versus COMMISSIONER OF INCOME TAX (EXEMPTION)....Respondent Through: Mr. Abhishek Maratha Mr. Apoorv Agarwal, Mr. Parth Samwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Mr. Himanshu Gaur & Ms. Muskaan Goel, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 02.08.2024 [impugned order] passed by respondent under Section 119(2)(b) of the Income Tax Act, 1961 [Act] whereby the petitioner’s application for condonation of delay in filing Form 10B for Assessment Year [AY] 2022-23 was rejected. 2. The petitioner contends that the delay of one month in filing the Form 10B was due to the mitigating circumstances that were duly established on record. The petitioner further contends that notwithstanding the fact that the delay of one month was on account of genuine hardship, the learned Commissioner of Income Tax (Exemption) [CIT(E)] has rejected the petitioner’s request for condonation of delay in filing the requisite form. W.P.(C) 143/2025 Page 1 of 7 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:07.05.2025 16:14:43 3. According to the petitioner, the impugned order is arbitrary and unreasonable on account of failure on the part of learned CIT(E) to exercise the jurisdiction vested with it as the delegatee of the Central Board of Direct Taxes [CBDT]. 4. The petitioner is a charitable organisation and it is not disputed that the petitioner has been availing exemption under Sections 11,12,