The Calcutta High Court directed the Tripura Cricket Association to file an Application before Central Board of Direct Taxes (CBDT) for claiming Exemption by condoning delay in filing Form No.10.
The petitioner, Tripura Cricket Association is the governing body for cricket of the Tripura State and it is affiliated to the Board of Control of India (BCCI) and it is the case of the petitioner that it was enjoying exemption under the relevant provision of Section 11 of the Income Tax Act, 1961 and it has an obligation to file Form No.10 before the appropriate authority of the Income Tax but due to some bona fide reason, they could not file the Form No.10 and there is delay of more than a year and it has made a simple prayer of granting leave to make an application before the Central Board of Direct Tax for condoning the delay in filing Form No.10 for the assessment year 2017-2018.
Mr. Majumdar, senior advocate on behalf of the petitioner, relied on a decision in the case of Little Angels Education Society Vs. Union of India.
The Single Bench of Justice Md. Nizamuddin ruled that while disposing of the writ petition granted the liberty to the petitioner to file an application before the CBDT under Section 119(2)(b) of the Income Tax Act making prayer for authorising the concerned officers to consider for exemption by condoning the delay in filing Form No.10 for the relevant assessment year.
“If such application is filed by the petitioner within three weeks from date, the CBDT will consider and dispose of such application within four weeks from the date of receipt of such application in accordance with law with intimation to the petitioner,” the Bench added.
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