Section 119(2)(b) – Application for condonation of delay in filing Form No. 10B – the delay was neither deliberate nor mala fide but was on account of inadvertence of the accountant of the auditor – technical lapse.

16. Vesava Koli Samaj Shikshan Sanstha, Mumbai vs. Commissioner of Income (Exemption), Mumbai & Ors [WRIT PETITION NO. 2906 OF 2025 dated 17th September 2025 (BOM) (HC)] (Assessment Year 2019-20.)

Section 119(2)(b) – Application for condonation of delay in filing Form No. 10B - the delay was neither deliberate nor mala fide but was on account of inadvertence of the accountant of the auditor - technical lapse.

The Petitioner is a registered Public charitable trust running an educational institution, consisting of Pre-primary, Primary and secondary classes upto 10th Standard. For A.Y. 2019-20, the Petitioner filed its return of income on 30th September, 2020 declaring NIL income. The audit report in Form No. 10B had been obtained on 30th September, 2019, but the same was uploaded on the portal only on 30th March, 2021. The delay occurred as the auditor’s accountant, while filing the return of income, inadvertently failed to upload the audit report, though reference thereto was made in the return itself.

The CPC, Bengaluru thereafter, on 23rd November 2021, passed an intimation under section 143(1) of the Act determining the total income of the Petitioner as ₹2,52,88,547 and raised a demand of ₹1,30,48,480. The Petitioner then moved an application before Respondent No. 1 on 30th December, 2022