Delhi HC condones delay in filing Form 10 :


Delhi HC condones delay in filing Form 10:

BAR COUNCIL OF INDIA (W.P.(C) 4330/2019)


  1. The petitioner, through a writ petition under Article 226, sought to quash the order dated 30.01.2019 by the Commissioner of Income Tax, aiming to accept Form No.10 after condoning a delay. The petitioner, a non-commercial organization under the Advocates Act, claimed exemption under Section 10(23A) of the Income Tax Act for the Assessment Year 2016-17.
  1. The petitioner filed its return on 30.09.2016, not recognizing amendments to Sections 11 and 13 of the Income Tax Act effective from 01.04.2016. Remedial steps were taken by filing a revised computation on 12.12.2018, seeking exemption under Section 11. On 17.12.2018, Form 10 was submitted with a delay condonation application. Despite a request to dispose of the application by 31.12.2018, the Assessing Officer passed an order on 30.12.2018 without considering the claimed exemption.
  1. Order dated 30.01.2019 dismissed the delay condonation application, stating the petitioner had no intention to file Form 10 within the due date. The petitioner argued that delays for AY 2017-18 and AY 2018-19 were condoned by the same officer, citing lack of awareness as the reason.

Hon. Delhi High Court held as below:

  1. The delay condonation application rejection lacked clear reasons.
  1. The delay has resulted from unnoticed amendments and there is no reason to doubt the explanation provided.
  1. There is a discretionary power to condone delays and so the petition is allowed. The impugned order is set aside and the delay in submitting Form 10 is hereby condoned.


The copy of the order is as under: