Bombay High Court
WP/920/2025 of MOHINI HOMEO AND CHARITABLE SOCIETY, THR. SECRETARY, RAJESH HUKMICHANDJI HEDA Vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE AND ANOTHER on 9 October 2026
1 IN THE HIGH COURT OF
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Order
wp 920.2025.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. Writ Petition No. 920 of 2025 [Mohini Homeo and Charitable Society through its Secretary, Rajesh H. Heda vs. Commissioner of Income Tax (Exemptions), Pune and anr.] --------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda Court's or Judge's orders of Coram, Appearances, Court's orders or directions and Registrar's orders. --------------------------------------------------------------------------------------------------------------------------------- Mr. Sawan Alaspurkar, Advocate for the petitioner Mr. K. K. Nalamwar, Advocate for the respondents CORAM : ANIL L. PANSARE AND NIVEDITA P. MEHTA, JJ. DATE : 09-10-2026. Heard.
2. The challenge is to the order dated 08.08.2024 passed by respondent no. 1 refusing to condone delay in filing Form 10B. The argument is that without affording opportunity of hearing, respondent no. 1 has passed impugned order. It thus suffers from non adherence to principles of natural justice.
3. We have gone through the order to find that the contentions put forth are correct.
4. Learned counsel for the respondents, as such, made an attempt to justify the order but failed to show that an opportunity of hearing was given to the petitioner.
5. That being so, the petition is partly allowed. Order dated 08.08.2024 passed by respondent no. 1 2026:BHC-NAG:13555-DB
Order
wp 920.2025.odt under Section 119(2)(b) of the Income Tax Act, 1961 is quashed and set aside. The matter is remanded back to respondent no. 1 for consideration afresh in accordance with law and what has been noted in the body of the order.
6. The petitioner shall appear before the respondent no. 1 on 21.10.2026 and thereafter as and when called. Respondent no. 1 shall hear the petitioner and pass order afresh. This exercise shall be done within six weeks from the date of appearance of the petitioner.
7. Writ petition is disposed of in terms of above. (JUDGE) (JUDGE) wasnik Signed by: Mr. A. Y. Wasnik Designation: PS To Honourable Judge Date: 09/10/2026 18:26:00