GANESH SAHAKARI BANK LTD Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) The petitioner has challenged an order dated 13.9.2017 passed by the Central Board of Direct Taxes ("CBDT" for short) rejecting the petitioner's request for condonation of delay in filing the income tax return for assessment year 2008-09.

(2.) Brief facts are as under:-

(3.) The petitioner, thereafter, approached the CBDT by filing appropriate application under Section 119(2) of the Act seeking condonation of delay in filing the return. There is some dispute about the point of time when such application was filed. We would advert to this aspect sometime later. According to the petitioner, first such application was filed on 6.10.2014. The Department does not accept this contention. The CBDT has entertained an application received on 23.10.2015. By impugned order dated 13.9.2017, the application came to be dismissed on the ground that the delay in filing the return was not satisfactorily explained and further that even the application for condonation of delay was filed beyond permissible limit. Impugned order refers to a CBDT Circular laying down limited time of maximum six years for filing an application for making a claim for relief or loss. Going by the said date of 23.10.2015, admittedly, this application of the petitioner was beyond such period.