https://www.taxtmi.com/caselaws?id=767618 Gujarat HC allowed petitioner's writ petition challenging rejection of application for condonation of delay in filing corrected return under Section 119(2)(b). Petitioner had made presentation errors in columns 15 and 18 of ITR-6 form, clubbing expenditure disallowance in column 23. CPC identified these mistakes and sought response. Though revised return filing deadline had expired, HC held that since corrections were merely presentational without impacting taxable income and were necessary for CPC processing, delay should be condoned. Court quashed impugned order dated 24/08/2023, condoned delay, and directed respondent to process revised return filed on 06/09/2019. en-us Tue, 04 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767618 Gujarat HC allowed petitioner's writ petition challenging rejection of application for condonation of delay in filing corrected return under Section 119(2)(b). Petitioner had made presentation errors in columns 15 and 18 of ITR-6 form, clubbing expenditure disallowance in column 23. CPC identified these mistakes and sought response. Though revised return filing deadline had expired, HC held that since corrections were merely presentational without impacting taxable income and were necessary for CPC processing, delay should be condoned. Court quashed impugned order dated 24/08/2023, condoned delay, and directed respondent to process revised return filed on 06/09/2019. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767618