TRIPURA CRICKET ASSOCIATION vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 AND OTHERS

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WPA/8480/2020HC CalcuttaWBCHCA103765202026 July 2021Author: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by granting liberty to the petitioner to file an application before the CBDT under Section 119(2)(b) of the Income Tax Act. The application should pray for authorization to the concerned officers to consider the exemption by condoning the delay in filing Form No. 10 for the relevant assessment year. If the petitioner files such an application within three weeks from the date of the order, the CBDT is directed to consider and dispose of the application within four weeks from its receipt, in accordance with law, and intimate the petitioner. The Court explicitly stated that it had not gone into the merits of the case, and the concerned authority would decide the matter on its own merits and strictly in accordance with law.

What were the facts?

The petitioner, Tripura Cricket Association, is the governing body for cricket in Tripura and is affiliated with the BCCI. It claims to have been enjoying exemption under Section 11 of the Income Tax Act, 1961. The Association failed to file Form No. 10 before the Income Tax authorities within the prescribed time due to bona fide reasons, resulting in a delay of over a year. The present writ petition seeks leave to make an application to the Central Board of Direct Taxes (CBDT) for condoning this delay in filing Form No. 10 for the assessment year 2017-2018. The petition was filed before the High Court.

What were the issues?

1. Whether the petitioner should be granted leave to file an application before the CBDT for condoning the delay in filing Form No. 10 for the assessment year 2017-2018, under Section 119(2)(b) of the Income Tax Act, 1961. Assessee's Contention: The petitioner argued that due to bona fide reasons, they could not file Form No. 10 within the stipulated time, and sought permission to approach the CBDT for condonation of the delay. They relied on the decision in Little Angels Education Society Vs. Union of India (2021) 127 taxmann.com 473 (Bombay). Revenue's Contention: The judgment records no specific contention from the respondents (revenue).

Which sections of the Income-tax Act were involved?

Section 11,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

26.07.

2021 Income Tax & Ors. (Via Video Conference) Mr. Abhratosh Majumdar, Mr. Avra Mazumdar. …….for the petitioner. Mr. Dhiraj Trivedi, Mr. Ashok Bhowmic. …….for the respondents. Heard learned advocates appearing for the parties. The case of the petitioner in short is that the petitioner is the governing body for cricket of the Tripura State and it is affiliated to the Board of Control of India (BCCI) and it is the case of the petitioner that it was enjoying exemption under the relevant provision of Section 11 of the Income Tax Act, 1961 and it has an obligation to file Form No.10 before the appropriate authority of the Income Tax but due to some bona fide reason, they could not file the Form No.10 and there is delay of more than a year and it has made a simple prayer of granting leave to make an application before the Central Board of Direct Tax for condoning the delay in filing Form No.10 for the assessment year 2017-2018 and in support of his

2 (Md. Nizamuddin, J.)

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