https://www.taxtmi.com/caselaws?id=776785 The HC set aside the CBDT's refusal to condone a 3 years, 10 months, 23 days delay in filing a revised income-tax return, finding the petitioner-trust acted under a bona fide belief that an earlier rectification application remained pending and had acted on legal advice. The court held the delay was not deliberate, negligent or mala fide and that the authority should adopt a justice-oriented approach under s.119(2)(b). In the peculiar facts and to avoid grave hardship, the impugned order refusing condonation was quashed. en-us Mon, 11 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776785 The HC set aside the CBDT's refusal to condone a 3 years, 10 months, 23 days delay in filing a revised income-tax return, finding the petitioner-trust acted under a bona fide belief that an earlier rectification application remained pending and had acted on legal advice. The court held the delay was not deliberate, negligent or mala fide and that the authority should adopt a justice-oriented approach under s.119(2)(b). In the peculiar facts and to avoid grave hardship, the impugned order refusing condonation was quashed. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776785