MS SHIKSHANTRIX SRIJAN PVT. LTD vs. PRINCIPAL COMMISSIONER, INCOME TAX DELHI

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W.P.(C)/8893/2024HC DelhiDLHC01037503202430 September 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court set aside the impugned order dated 25.06.2024. The Court found that the petitioner's failure to file Form 10-IC within the due date did not appear to be due to a lack of attempt to file. The respondent's counsel conceded that the order could be set aside and the matter remanded. The Court agreed with this submission and remanded the matter to the Principal Commissioner of Income Tax to consider the petitioner's application afresh. The petition was disposed of in these terms, and the pending application was also disposed of.

What were the facts?

The petitioner, MS SHIKSHANTRIX SRIJAN PVT. LTD, filed a writ petition challenging an order dated 25.06.2024 passed by the Principal Commissioner of Income Tax. This order rejected the petitioner's application for condoning a delay in filing its return and Form 10-IC for the assessment year 2023-24. The petitioner contended that the delay in filing Form 10-IC was a mere nine minutes, caused by a technical failure in uploading the document, and provided screenshots as evidence. The revenue, represented by the Principal Commissioner, Delhi, was the respondent.

What were the issues?

1. Whether the delay of nine minutes in filing Form 10-IC for the assessment year 2023-24, attributed to a technical uploading failure, warrants condonation under the Income Tax Act, 1961. The petitioner argued that the delay was minimal (nine minutes) and directly resulted from a system failure while attempting to upload Form 10-IC before the due date, supported by screenshots. The revenue, through its counsel, fairly conceded that the impugned order could be set aside and the matter remanded for re-examination by the concerned authority.

AI-generated summary — verify with the full judgment below

$~104 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8893/2024 and CM APPL. 57177/2024 MS SHIKSHANTRIX SRIJAN PVT. LTD .....Petitioner Through: Mr Swastik Singh and Mr Atul Singh, Advocates. versus PRINCIPAL COMMISSIONER, INCOME TAX DELHI .....Respondent Through: Mr Sunil Kumar Agarwal, Senior Standing Counsel with Mr Shivansh B. Pandya, Mr Viplav Acharya and Mr Utkarsh Tiwari, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 30.09.2024 1. The petitioner has filed the present petition impugning an order dated 25.06.2024 (hereafter the impugned order) whereby the petitioner’s application for condoning the delay in filing the return for the assessment year 2023-24 and Form 10-IC was rejected. 2. It is the petitioner’s case that the filing of Form 10-IC was delayed by nine minutes as the petitioner’s attempt to upload the same had failed. 3. The question, thus, arises whether the delay of nine minutes was required to be condoned. The petitioner has produced the screenshots showing that the submission had failed at 23:59 on 31.10.2023. 4. In view of the above, it does prima facie appear that the petitioner’s failure to file Form 10-IC within the due date was not on account of its failure to attempt to do so. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 20:20:55

5.

The learned counsel appearing for the respondent fairly states that the impugned order may be set aside and the concerned authority - Principal Commissioner of Income Tax (PCIT) may be directed to re-examine the petitioner’s application. 6. The learned counsel for the petitioner is agreeable to the same and the said submission also commends to this Court. Accordingly, the impugned order is set aside and the matter is remanded to the learned PCIT to consider it afresh. 7. The petition is disposed of in the aforesaid terms. The pending application is also disposed of. 8. Order dasti under the signature of Court Master. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J SEPTEMBER 30, 2024 RK Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 20:20:55

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