- 1 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20850 OF 2025 (T-IT) BETWEEN: SUNDARRAMESHWAR TRUST 7TH FLOOR, NAVEEN COMPLEX NO. 14, M.G. ROAD, BENGALURU – 560 001 REPRESENTED BY ITS MANAGING TRUSTEE SHRI. SATISH R. SHETTY AGED ABOUT 63 YEARS OCCUPATION: INDUSTRIALIST …PETITIONER (BY SRI. ASHOK A. KULAKARNI, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CENTRE INCOME TAX DEPARTMENT, POST BAG NO. 2, ELECTRONIC CITY POST OFFICE BENGALURU – 560 500 2. COMMISSIONER OF INCOME TAX (EXEMPTION) UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU – 560 027. 3. INCOMET TAX OFFICER (EXMPETIONS) WARD – 3, C R BUILDING 3RD FLOOR, QUEEN’S ROAD BENGALURU – 560 001 4. THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES CENTRAL SECRETARIAT, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 NORTH BLOCK, NEW DELHI – 110 001 REPRESENTED BY THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER DIRECTION OR WRIT N THE NATURE OF CERTIORARI, OR ANY OTHER WRIT THE INTIMATION U/S 143 (1) OF THE ACT BEARING DIN/ 2017201637086924410T DATED 21.02.2018 FOR AY 2016-17 IN ANNEXURE -D PASSED BY THE R1 AS UNLAWFUL AND ILLEGAL ALONG WITH ATTENDANT ACTIONS AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “A. Quash by an order, direction or writ in the nature of certiorari, or any other writ the intimation u/s 143(1) of the Act bearing DIN: 2017201637086924410T dated 21.02.2018 for AY: 2016-17 in Annexure-“D” passed by the 1st Respondent as unlawful and illegal along with attendant actions. B. Quash by an order, direction or writ in the nature of certiorari, or any other writ the order passed u/s 119(2)(b) of the Act bearing DIN & Letter No.ITBA/COM/F/17/2025-26/1075671211(1) dated 17.04.2025 for AY: 2016-17 in Annexure – “K” passed - 3 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 by the 2nd Respondent as unlawful, illegal along with the attendant actions. C. Grant such other relief that this Hon’ble Court may think fit including the cost of this petition 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 29.01.2025 seeking condonation of delay in filing of Form No.10B. 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, - 4 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 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, 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 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 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 belated filing of Form 10B, 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. - 6 - HC-KAR NC: 2025:KHC:47526 WP No. 20850 of 2025 (ii) The impugned intimation dated 21.02.2018 at Annexure –D and impugned order dated 17.04.2025 at Annexure-K are hereby quashed. (iii) The matter is remitted back to respondent No.2 for reconsideration afresh. (iv) Petitioner is directed to appear before respondent No.2 on 15.12.2025. (v) Respondent No.2 is directed to reconsider the matter afresh and pass appropriate orders in accordance with law on or before 31.01.2026. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 33