https://www.taxtmi.com/caselaws?id=772612 Gujarat HC allowed petition challenging rejection of condonation application under Section 119(2)(b) for delayed income tax return filing. Court held that respondent failed to consider petitioner's bona fide error committed by accountant. Applying principle "Ignorantia facti excusat," court ruled inadvertent error cannot justify punishing petitioner and unjustly enriching department. Denial of refund despite legitimacy would violate equity principles and Article 265. Court quashed impugned order and directed fresh consideration condoning delay for AY 2017-18 to process refund, though no interest payable per CBDT Circular 9/2015. en-us Tue, 22 Apr 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772612 Gujarat HC allowed petition challenging rejection of condonation application under Section 119(2)(b) for delayed income tax return filing. Court held that respondent failed to consider petitioner's bona fide error committed by accountant. Applying principle "Ignorantia facti excusat," court ruled inadvertent error cannot justify punishing petitioner and unjustly enriching department. Denial of refund despite legitimacy would violate equity principles and Article 265. Court quashed impugned order and directed fresh consideration condoning delay for AY 2017-18 to process refund, though no interest payable per CBDT Circular 9/2015. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772612