The Madhya Pradesh High Court has held that the COVID limitation relief applies to all persons irrespective of proceedings.
The bench of Justice Vivek Rusia and Justice Binod Kumar Dwivedi has observed that benefit of limitation was granted to all persons irrespective of their case/proceedings before any of the authority. Admittedly the limitation of filing Form-10 & Form-10B expired during 15.3.2020 till 28.2.2022. Therefore, the petitioner is entitled for condonation of delay. Hence, the order was quashed.
The petitioner/assessee is a registered Charitable Society established by members of a minority community. The petitioner-Society is running Marthoma Public School affiliated to M.P. Educational Board, Marthoma Higher Secondary School affiliated to CBSE and Marthoma Academy affiliated to CBSE.
The petitioner is regularly filing income tax return along with audited balance sheet, profit and loss statement, Form-10 and Form 10B as the gross receipts exceeds Rs.1 Crore every year.
The due date for filing Form-B for A.Y. 2020-21 was 15.1.2021 and Form-A and Income Tax Return was 15.2.2021. The petitioner-Society has filed its income tax return Form 10-A & Form 10-B on 9.3.2021 declaring gross total income of Rs.13,74,13,564/- claiming deduction under Section 11, including 15% standard deduction under Section 11(2) of the Income Tax Act showing nil taxable income.
Central Processing Office of the Income Tax Department in Bengaluru noticed the delay and intimation under Section 143(1)(a) of the Act was sent treating gross receipts Rs.13,74,13,564/- as taxable income, without considering the deduction in standard deduction. The petitioner came to know about the delay in submission of Form-10 only after receipt of notice under Section 143(1)(a) of the Income Tax Act.
The petitioner contended that the delay was caused because of non completion of audit of accounts due to closure of the school premises due to Covid-19 pandemic. Due to the outbreak of Covid-19, the country-wide lockdown was imposed from 22.3.2020 to 25.6.2020. Though the lockdown was pulled off but educational institutions remained closed, the situation was beyond the control of the petitioner. Hence, the necessary documents could not be collected for filing the return within time.
The department contended that the Apex Court in Suo Motu Writ Petition (Civil) No.3/2020. It is further submitted that the Apex Court’s order does not cover the limitation of filing ITR as it does not fall in the category of any petition, application, suit, appeal and proceedings.
The court allowed the application under Section 119(2)(b) of the Income Tax Act for condonation of delay in filing Form 10, Form 10-B & ITR.
Case Details
Case Title: St. Thomas Education and Welfare Society Versus Revenue Dept.
Case No.: WRIT PETITION No. 19747 of 2022
Date: 07/07/2025
Counsel For Petitioner: Senior Counsel Sumit Nema with Gagan Tiwari
Counsel For Respondent: Advocate Harsh Parashar
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