https://www.taxtmi.com/caselaws?id=782051 HC allowed the writ petition filed by the assessee-company challenging refusal of condonation of delay under s.119(2)(b) for filing a revised/rectified return for AY 2018-19. HC held that the 17-month delay, caused by disruption due to the COVID-19 pandemic and based on a revised tax audit report, was sufficiently explained and bona fide. Noting that the assessee had a consistent history of timely filing and that both the Jurisdictional AO and Range Head recommended condonation, HC found no justification for rejection. The impugned order was quashed, delay condoned, and any demand/recovery/adjustment under s.143(1) was ordered not to proceed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782051 HC allowed the writ petition filed by the assessee-company challenging refusal of condonation of delay under s.119(2)(b) for filing a revised/rectified return for AY 2018-19. HC held that the 17-month delay, caused by disruption due to the COVID-19 pandemic and based on a revised tax audit report, was sufficiently explained and bona fide. Noting that the assessee had a consistent history of timely filing and that both the Jurisdictional AO and Range Head recommended condonation, HC found no justification for rejection. The impugned order was quashed, delay condoned, and any demand/recovery/adjustment under s.143(1) was ordered not to proceed. Case-Laws Income Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782051