https://www.taxtmi.com/caselaws?id=781703 HC allowed condonation of delay under Section 119(2)(b) for an assessee who filed Form 9A late due to reliance on a misprint in a widely used Commercial Bare Act. The court held the publication error caused genuine hardship and a bona fide mistake by tax advisers, and the delay was inadvertent and not prejudicial. The AO should have condoned the delay and granted the benefit of Sections 11 and 12; refusal caused grave hardship, so the delay must be excused. en-us Wed, 12 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781703 HC allowed condonation of delay under Section 119(2)(b) for an assessee who filed Form 9A late due to reliance on a misprint in a widely used Commercial Bare Act. The court held the publication error caused genuine hardship and a bona fide mistake by tax advisers, and the delay was inadvertent and not prejudicial. The AO should have condoned the delay and granted the benefit of Sections 11 and 12; refusal caused grave hardship, so the delay must be excused. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781703