1 IN HIGH COURT OF KARNATAKA, BENGALURU DATED THIS 21ST DAY OF JANUARY, 2020 BEFORE HON'BLE MR. JUSTICE KRISHNA S.DIXIT WRIT PETITION NO. 31044 OF 2019 (T-IT) BETWEEN: M/S. SOUTH INDIA ASSEMBLIES OF GOD REPRESENTED BY ITS TREASURER, SRI.T.S.RAJASEKHAR, S/O SRI.I.W.DHARMA SINGH, AGED ABOUT 60 YEARS, FULL GOSPEL ASSEMBLY OF GOD, WORSHIP CENTRE, NO.189, 6TH MAIN, DEFENCE COLONY, INDIRANAGAR, BANGALORE-560 038. PETITIONER (BY SRI. SHANKAR, SENIOR COUNSEL FOR SRI. M LAVA, SRI. ANNAMALAI S, SRI. BHAIRAV KUTTAIAH, ADVOCATES) AND: 1. COMMISSIONER OF INCOME TAX (EXEMPTION) BANGALORE 6TH FLOOR, UNITY BUILDING ANNEXE, P.KALINGA ROAD, BANGALORE-560 027. 2. DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CENTRE, POST BAG NO.2, ELECTRONIC CITY POST OFFICE, BANGALORE-560 100. 3. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) EXEMPTIONS CIRCLE1, UNITY BUILDING ANNEXE, P.KALINGA ROAD, BANGALORE-560 027. RESPONDENTS (BY SRI. E I SANMATHI, ADVOCATE) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER PASSED UNDER SECTIN 119(2)(b) OF INCOME TAX ACT, 1961 READ WITH RULE 17 OF INCOME TAX RULES, 1962 BY R-1 DATED 21.06.2019 ANNEXURE-A AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING IN B GROUP THIS DAY, COURT MADE FOLLOWING:- ORDER Petitioner-Trust claiming to be registered u/s.12A(a) of Income Tax Act, 1961 having suffered disallowing of amount of accumulation made u/s.11(2) & 11(1)(a) had applied in Form-10 seeking exemption; same came to be rejected on ground that it was not e-filed despite shift from manual to e-filing and that application for condonation of delay was made belatedly i.e., long after filing of Form-10. This is challenged in present writ petition. 2. respondents having entered appearance through their Panel Counsel resist writ petition making submission in justification of impugned action. 3 3. Having heard learned counsel for parties and having perused petition papers, this Court is of considered opinion that, reprieve needs to be granted to petitioner as under for following reasons: a) Form-10 seeking exemption under Section 11(2) of Income Tax Act, 1961 was filed on 31.03.2016 and application seeking condonation of delay was filed on 06.09.2018; it is settled principle of law that when claim is made belatedly, it is open to claimant to offer explanation for delay so brooked, subsequent to making claim also vide Division Bench decision of this Court in case of STATE OF KARNATAKA Vs. NAGAPPA, ILR 1985 (2) KAR 2374 in absence of statutory intent to contrary; although, proceeding arising under Tax Statute is bit different from Court proceedings, that difference does not come in way of treating ratio of said decision as general norm to be followed by quasi-judicial authorities as well, as long as there is provision for condoning delay; b) purported ground mentioned in impugned order for rejecting petitioner s claim for exemption u/s.11(2) of Act that he had not uploaded Form 10 by 4 e-filing is faultsome inasmuch as, claim related to Assessment Year 2015-16 when e-filing was not yet prescribed; even otherwise, answering respondent could have instructed petitioner to make e-filing of claim so that petitioner would have had fair treatment at hands of respondent-authorities; thus, there is error apparent on face of record; and, c) since admittedly, exemption of kind which petitioner had sought for is granted for subsequent Assessment Years, respondent-authorities are not justified in rejecting petitioner s claim for exemption for Assessment Year 2015-16 on grounds purported in impugned order. In above circumstances, this writ petition succeeds in part; impugned order having been quashed, matter is remitted back to answering respondents for consideration afresh, within period of three months in accordance with law. 5 It is open to respondents to solicit any information or records from side of petitioner, as are required for due consideration of matter; however, in guise of such solicitation delay shall not be brooked. All contentions of parties are kept open. No costs. Sd/- JUDGE Bsv South India Assemblies of God v. CIT (Exemption), Bangalore / DCIT, Bangalore / DCIT (Exemptions) Exemptions Circle-1, Bangalore