Delay in Filing Revised Income Tax Return Condoned Under Section 119(2)(b) Due to CA Errors in Form 3CD

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....The HC quashed the respondent's order rejecting the petitioner's application for condonation of delay in filing a third revised income tax return claiming a refund. The delay arose from inadvertent errors in the Form 3CD audit report regarding the due dates for provident fund contributions, which were the Chartered Accountant's mistakes. The court held that the petitioner was not responsible for these errors and that the delay should have been condoned under section 119(2)(b) to allow the refund claim under section 36(1)(va). The respondent's reliance solely on Circular No. 9/2015 was found improper. The matter was remanded for a fresh de novo consideration, directing the respondent to condone the delay within twelve weeks, thereby preventing disallowance of the provident fund contributions as time-barred under section 36(1)(v).....