- 1 - HC-KAR NC: 2025:KHC:41941 WP No. 20485 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.20485 OF 2025 (T-IT) BETWEEN: SUVARNA AROGYA SURAKSHA TRUST DEPARTMENT OF HEALTH AND FAMILY WELFARE AROGYA SOUDHA, 7TH FLOOR, MAGADI ROAD, BANGALORE – 560 023. REPRESENTED BY ITS EXECUTIVE DIRECTOR. …PETITIONER (BY SRI. AJAY KUMAR M., ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), 6TH FLOOR, UNITY BUILDINGS ANNEXE, P. KALINGA ROAD (MISSION ROAD), BANGALORE – 560 027. …RESPONDENTS (BY SRI. SUDEEP V.C, ADVOCATE FOR R-1; SRI. ARAVIND.V.CHAVAN, ADVOCATE FOR R-2) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 06.05.2025 PASSED BY THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) ITBA/COM/F/17/2025-26/076038365(1) BANGALORE AT ANNX-D AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41941 WP No. 20485 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “a) Issue a writ in the nature of certiorari or any other appropriate writ or direction to quash the impugned order dated 06.05.2025 passed by the Commissioner of Income Tax (Exemptions) ITBA/COM/F/17/2025- 26/1076038365(1) Bangalore at Annexure-‘D’. b) Issue a writ in the nature of Mandamus or other appropriate writ directing the Commissioner of Income Tax (Exemptions), Bangalore to reconsider the Petitioner’s application for the condonation of delay in filing Form No.10 for Assessment year 2016-17 Annexure-B on merits and after granting an opportunity of personal hearing to the petitioner. c) Pass such other orders as this Hon’ble Court deems fit in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that in relation to the Assessment year 2016-17, the petitioner – Trust filed an application before respondent No.2 – Commissioner of Income Tax (Exemptions), Bengaluru on 27.01.2023 seeking condonation - 3 - HC-KAR NC: 2025:KHC:41941 WP No. 20485 of 2025 of delay in filing of Form No.10. The said application having been rejected by respondent No.2, the petitioner is before this Court by way of the present petition. 4. In support of his contention, learned counsel for the petitioner places reliance upon the Circular dated 02.09.2025 which reads as under: “ To, The Pr.Chief Commissioner of Income Tax (Exemption) New Delhi. Sir, Sub: Clarification Regarding Power to condone Delay in Filing of Form 10B in light of CBDT Circular No. 10/2019 dated 22.05.2019 and Circular No.7/2021 dated 26.03.2021-reg. Kindly refer to the above-mentioned subject. 2. This office has received various queries from the Field Formations seeking clarification on the admissibility of condonation applications filed U/s 119(2)(b) in pursuance of CBDT Circular No.10/2019 dated 22.05.2019. 3. In this regard, I am directed to clarify that as per CBDT Circular No.10/2019 dated 22.05.2019, as modified by CBDT Circular No.7/2021 dated 25.04.2021, - 4 - HC-KAR NC: 2025:KHC:41941 WP No. 20485 of 2025 the Commissioners of Income Tax are authorised to admit and decide applications for condonation of delay u/s 119(2) (b) for the years prior to A.Y.2018-19. 4. Accordingly, the Commissioners while entertaining such belated applications in filing Form No.10B may satisfy themselves that the assessee was prevented by reasonable cause from filing such applications within the stipulated time. All such pending applications shall preferably be disposed by 31.12.2025 and applications received henceforth shall be disposed off preferably within three months from the end of the month in which the application is received. 5. Further, I am also directed to convey that in the orders passed u/s 119(2) (b) of the Act, rejecting the application, reasons should be recorded and such rejection orders should mention in the ends of the order that in case any grievance arising from this order, the Applicant is always at the liberty to file a condonation application before the Board in the matter. 6. This issues with the approval of Member(IT) CBDT.” 5. In view of the aforesaid facts and circumstances and the recent Circular dated 02.09.2025 which empowers the respondent No.2 to adjudicate and decide upon the application for condonation of delay filed by the petitioner on account of the - 5 - HC-KAR NC: 2025:KHC:41941 WP No. 20485 of 2025 belated filing of Form *10, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.2 for reconsideration afresh in accordance with law bearing in mind the aforesaid Circular. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The matter is remitted back to respondent No.2 for reconsideration afresh. (iii) Petitioner is directed to appear before respondent No.2 on 10.11.2025. (iv) Respondent No.2 is directed to reconsider the matter afresh and pass appropriate orders in accordance with law on or before 31.12.2025. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 93 *Corrected vide Court order dated:15.12.2025.