Little Angels Education Society vs. UOI (Bombay High
Court)
S. 11/ Form No.10B: Under Circular
No.2 / 2020 dated 03.01.2020, the CBDT has delegated the power to the CIT to
admit belated applications in filing Form No.10B for AY 2018-19 and onwards for
a period of only upto 365 days. There is no error or infirmity in this stand.
Fixing a period of one year’s delay i.e., 365 days of delay for condonation of
delay in filing Form No.10B for AY 2018-19 and onwards cannot be said to be
arbitrary or irrational. However, there is also nothing in s. 119(2)(b)
preventing or precluding the CBDT from passing a special order in any given
case from condoning the delay in filing Form No.10B beyond 365 days despite
passing a general order. The Petitioner should approach the CBDT which will
deal with the claim on merit and in accordance with law
We do not find any error or
infirmity in the view taken by the CBDT vide Circular No.2 / 2020 or by the
Commissioner while passing the impugned order dated 19.02.2020. Fixing a period
of one year’s delay i.e., 365 days of delay for condonation of delay in filing
Form No.10B for the assessment year 2018-19 and onwards cannot be said to be
arbitrary or irrational. Therefore the general order passed by the CBDT in this
regard under section 119(2)(b) cannot be faulted. However, there is also
nothing in section 119(2)(b) preventing or precluding CBDT from passing a
special order in any given case from condoning the delay in filing Form No.10B
beyond 365 days despite passing a general order
Macrotech Developers Limited vs. PCIT (Bombay High
Court)
Vivad se Vishwas Act: The CBDT's
answer to question No.73 that the ineligibility u/s 9(a)(ii) relates to an
assessment year and if for that assessment year a prosecution has been
instituted, then the taxpayer would not be eligible to file declaration for the
said assessment year even on issues not relating to prosecution would not only
be illogical and irrational but would be in complete deviation from section
9(a)(ii). On a literal or purposive interpretation, the only exclusion
visualized under the said provision is pendency of a prosecution in respect of
tax arrear relatable to an assessment year as on the date of filing of
declaration and not pendency of a prosecution in respect of an assessment year
on any issue. To hold that an assessee would not be eligible to file a
declaration because there is a pending prosecution for the assessment year in
question on an issue unrelated to tax arrear would defeat the very purport and
object of the Vivad se Vishwas Act
The prosecution against the
petitioner has been initiated under section 276-C(2) of the Act because of the
delayed payment of the balance amount of the self-assessment tax. Such delayed
payment cannot be construed to be a tax arrear within the meaning of section
2(1)(o) of the Act. Therefore such a prosecution cannot be said to be in
respect of tax arrear. Because such a prosecution is pending which is relatable
to the assessment year 2015-16, it would be in complete defiance of logic to
debar the petitioner from filing a declaration for settlement of tax arrear for
the said assessment year which is pending in appeal before the Tribunal.
SYSKA LED Lights Pvt. Ltd vs. UOI (Bombay High Court)
Customs Act: It is a settled
proposition that when a law requires a thing to be done in a particular manner,
it has to be done in the prescribed manner and proceeding in any other manner
is necessarily forbidden. An order is vitiated if it is passed in violation of
the principles of natural justice. Where there is a breach of principles of
natural justice, existence of an alternate remedy of appeal would be no bar to
exercise of jurisdiction under Article 226 of the Constitution of India
In the light of the discussions made
above, we are of the unhesitant view that the impugned order in original is
clearly unsustainable in law being in violation of the principles of natural
justice as well as the statutory provisions as alluded to hereinabove. In the
circumstances, relegating the petitioner to the forum of appeal does not arise.
Consequently, we set aside the impugned order in original dated 23.09.2020 and
direct that the proper officer may proceed with the matter afresh, if he is so
inclined, by following the mandate of section 124 of the Customs Act and Rule
12 of the Customs Valuation (Determination of Value of Imported Goods) Rules,
2007. We further direct that respondent No.2 shall assign the hearing to a
proper officer other than respondent No.3, who had passed the impugned order in
original
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