Order
REPORTABLE
14/08/2025
(Per: Chief Justice)
1. Petitioner impugns an order dated 17 th August 2023 passed
under Section 119(2)(b) of the Income Tax Act, 1961. The matter
pertains to Assessment Year 2018-2019.
2. Rule, made returnable forthwith. Shri K.K. Bissa appears for
respondent.
3. Petitioner is a public charitable trust registered under
Rajasthan Public Charitable Trusts Act, 1959. Petitioner-trust was
being maintained by one Anandi Lal Mehta, who was the then
President of Trust. The said Anandi Lal Mehta suffered a severe
brain stroke and was consequently hospitalized for an extended
period of time. Due to his medical condition, accounts of petitioner
for Assessment Year 2018-2019 got audited on 23 rd February 2019
[2025:RJ-JD:36468-DB] (2 of 5) [CW-4212/2025]
after a delay of 115 days and the auditor of petitioner uploaded
Form 10B on income tax e-portal only on 20 th September 2020
with a delay of 700 days after the due date. The said Anandi Lal
Mehta unfortunately also died later on 27th November 2022. In his
absence, the day to day affairs of petitioner had also come to a
grinding halt resulting in inordinate delay. Petitioner, therefore,
filed application under Section 119 of the Act, which came to be
rejected by impugned order dated 17th August 2023.