https://www.taxtmi.com/caselaws?id=763695 The Bombay HC allowed condonation of 799 days delay in filing Form 9A under Section 119(2)(b) of the IT Act. The petitioner had uploaded revised income computation to rectify calculation mistakes. The court found the delay bona fide and sufficiently explained through letters to the assessing officer. The HC rejected the assessing officer's hyper-technical approach that characterized the delay as non-procedural lapse, holding that dissuading assessees from filing returns would be counter-productive to tax law objectives. The delay was condoned as it served the statutory purpose. en-us Fri, 20 Dec 2024 00:00:00 +0530 Tue, 24 Dec 2024 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763695 The Bombay HC allowed condonation of 799 days delay in filing Form 9A under Section 119(2)(b) of the IT Act. The petitioner had uploaded revised income computation to rectify calculation mistakes. The court found the delay bona fide and sufficiently explained through letters to the assessing officer. The HC rejected the assessing officer's hyper-technical approach that characterized the delay as non-procedural lapse, holding that dissuading assessees from filing returns would be counter-productive to tax law objectives. The delay was condoned as it served the statutory purpose. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763695