https://www.taxtmi.com/caselaws?id=779740 HC quashed the respondents' order under s.119(2)(b) and condoned a 784-day delay in filing Form No. 9A by a charitable trust. The court found AY 2016-17 was the first year Form 9A was mandated, recognized the possibility of inadvertent non-filing, noted Board circulars empowering condonation, and relied on consistent judicial approach favoring equitable, merits-based relief to avoid imposing tax liability where substantial compliance with s.11 existed. The delay was therefore excused and the impugned order set aside. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 18:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779740 HC quashed the respondents' order under s.119(2)(b) and condoned a 784-day delay in filing Form No. 9A by a charitable trust. The court found AY 2016-17 was the first year Form 9A was mandated, recognized the possibility of inadvertent non-filing, noted Board circulars empowering condonation, and relied on consistent judicial approach favoring equitable, merits-based relief to avoid imposing tax liability where substantial compliance with s.11 existed. The delay was therefore excused and the impugned order set aside. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779740