https://www.taxtmi.com/highlights?id=94310 HC held that the delay in filing Form No. 9A was condoned under Section 119(2)(b) of the IT Act as a bona fide mistake arising from reliance on a misprint in a widely relied commercial bare act publication. The court found that the Assessing Officer ought to have condoned the delay, that the Petitioner did not derive any advantage from the delay, and that refusal would cause grave hardship. Consequently, the Petitioner is entitled to the benefit of Sections 11 and 12, and the denial of exemptions on account of delayed filing was set aside. en-us Wed, 19 Nov 2025 08:52:41 +0530 Wed, 19 Nov 2025 08:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94310 HC held that the delay in filing Form No. 9A was condoned under Section 119(2)(b) of the IT Act as a bona fide mistake arising from reliance on a misprint in a widely relied commercial bare act publication. The court found that the Assessing Officer ought to have condoned the delay, that the Petitioner did not derive any advantage from the delay, and that refusal would cause grave hardship. Consequently, the Petitioner is entitled to the benefit of Sections 11 and 12, and the denial of exemptions on account of delayed filing was set aside. Highlights Income Tax Wed, 19 Nov 2025 08:52:41 +0530 https://www.taxtmi.com/highlights?id=94310