SHRI OMKARESHWAR MAHADEO MANDIR MAHILA VISHVASTA MANDAL vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AND OTHERS

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WP/4448/2026HC BombayHCBM03044724202527 April 2026Bench: HON'BLE SHRI JUSTICE N. B. SURYAWANSHI,HON'BLE JUSTICE VAISHALI PATIL-JADHAV2 pages
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What did the High Court hold?

The High Court allowed the writ petition, quashing and setting aside the impugned order dated 05/12/2023. The Court held that the respondent No.2 had adopted a hyper-technical approach, ignoring the pandemic situation prevalent at the relevant time. The Court reiterated the settled legal position that delay should be condoned liberally and found the impugned order to be contrary to this principle. Consequently, the delay caused by the petitioner in filing the audit report in Form 10B for Assessment Year 2020-21 was condoned. The Court directed respondent No.2 to take appropriate action in accordance with law after providing the petitioner an opportunity of hearing. The ratio is that in situations impacted by a pandemic, a liberal approach should be taken towards condoning delays in statutory filings, and hyper-technical objections should not be the sole basis for refusal.

What were the facts?

The petitioner, Shri Omareshwar Mahadeo Mandir Mahila Vishvasta Mandal, is aggrieved by an order dated 05/12/2023 passed by respondent No.2. This order refused to condone the delay in filing the audit report in Form 10B for Assessment Year 2020-21. The reason cited for refusal was the absence of a reasonable cause preventing timely filing. The petitioner cited the ill health of trustees, who were senior citizens, and the impact of the Covid-19 pandemic, including a trustee's quarantine and subsequent complications, as reasons for the delay. Medical certificates and reports were attached to the delay condonation application.

What were the issues?

1. Whether the respondent No.2 erred in refusing to condone the delay in filing the audit report in Form 10B for Assessment Year 2020-21, despite the petitioner providing reasons related to the ill health of trustees and the Covid-19 pandemic, thereby adopting a hyper-technical approach contrary to settled legal principles? (Question of law and fact, concerning the interpretation and application of principles of condonation of delay). Assessee's Contentions: The petitioner argued that the respondent No.2 adopted a hyper-technical approach, ignoring the prevailing pandemic situation. They contended that the delay should be condoned liberally, as is the settled legal position, and that the impugned order is contrary to this principle. Medical reports and doctor's certificates were submitted as evidence. Revenue's Contentions: The respondents strenuously opposed the petition, arguing that the petitioner had not mentioned any plausible reason for the delay in their application for condonation.

AI-generated summary — verify with the full judgment below

1 74-WP-4448-26.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 4448 OF 2026 SHRI OMKARESHWAR MAHADEO MANDIR MAHILA VISHVASTA, MANDAL VERSUS THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AND OTHERS ... Ms. Akanksha Sagar, Advocate h/f Mr. Joslyn Menezes, Advocate for the Petitioner Mr. Alok Sharma, Advocate for Respondent Nos.1 To 4 ...

CORAM : NITIN B. SURYAWANSHI AND VAISHALI PATIL JADHAV, JJ. DATE : 27th APRIL, 2026 PER COURT : 1. Petitioner is aggrieved by the order dated 05/12/2023, passed by respondent No.2, thereby refusing to condone the delay caused by the petitioner in filing audit report in Form 10B for Assessment Year 2020-21, stating that the assessee has not mentioned any reasonable cause that prevented it from filing audit report in Form 10B for A.Y. 2020-21 within stipulated time. 2. Heard learned advocate for petitioner and learned advocate for respondents. Perused the record. 3. In the delay condonation application, the petitioner has mentioned about ill health of trustees in charge and Covid-19 pandemic. The trustees being senior citizens were not keeping good health and hence, there was delay in submitting requisite data for SVH 2026:BHC-AUG:18680-DB

2 74-WP-4448-26.odt complying audit and ITR filling. Even the doctor’s certificate was attached. It is also mentioned that the trustee got quarantined due to Covid-19 and due to further complications she was not able to perform any of the activity. The medical reports were attached along with delay condonation application. 4. Learned advocate for respondents strenuously opposed the petition stating that no plausible reason for delay is mentioned by the petitioner in the application for condonation of delay. 5. Respondent No.2 has adopted hyper technical approach ignoring the pandemic situation prevailing at the relevant time. It is settled legal position that the delay shall be condoned liberally. Impugned order is contrary to the settled legal position. 6. In the result, the writ petition is allowed. Impugned order dated 05/12/2023 is quashed and set aside. Delay caused by the petitioner in filing audit report in Form 10B for Assessment Year 2020-21 is hereby condoned. Respondent No.2 may take appropriate action in accordance with law, after giving opportunity of hearing to the petitioner. (VAISHALI PATIL JADHAV, J.) (NITIN B. SURYAWANSHI, J.)

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