2026 (7) TMI 1106

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....re particularly in the nature of Writ of Certiorari by calling for the records relating to the impugned order passed by respondent No.1 under Section 119(2)(b) of the Income Tax Act, 1961 bearing DIN and Letter No.ITBA/COM/F/17/202627/1089643736(1), dated 12.06.2026 (for short, 'the impugned order'); to quash and to set aside the same as being illegal, perverse, without jurisdiction and contrary to law; consequently, to condone the delay in filing the revised returns of income by the petitioner for the Assessment Years 2020-21 and 2021-22 under Section 119(2)(b) of the Act; and to direct respondent No.2 (the jurisdictional Assessing Officer) to compute and grant to the petitioner the refund of tax deducted at source on the ex gratia compens....

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.... Benches of Income Tax Appellate Tribunal at Chandigarh, Ahmedabad, Pune, Mumbai, Indore and Bangalore, in identically placed BSNL retirees, this Court is of the considered view that when similar fact was brought to the notice of the respondent-Department, the respondents ought to have appreciated the bona fides of the petitioner and the application filed by the petitioner under Section 119(2)(b) of the Act seeking condonation of delay to file revised ITRs for the Assessment Years 2020-21 and 2021-22, ought to have been considered by the respondent-Department with a more pragmatic and liberal approach, by appreciating the genuine hardship that the petitioner had been put to or would be put to, in case if the application seeking for condonat....