The HC quashed the order rejecting the petitioner's application ...

Delay in Filing Corrected Tax Return Should Be Condoned When Error Is Merely Presentational Under Section 119(2)(b)

March 21, 2025

Case Laws     Income Tax     HC

The HC quashed the order rejecting the petitioner's application under s119(2)(b) of the Income Tax Act for condonation of delay in filing a corrected return. The petitioner had erroneously clubbed disallowances under s37 in column-23 instead of properly recording them in columns 15 and 18 of Form ITR-6. Since this was merely a presentation error with no impact on taxable income, and was made to facilitate CPC processing for potential refund, the Court held that the tax authority should have condoned the delay. The HC directed respondent to process the revised return filed on 06/09/2019 in accordance with law, emphasizing that the correction was a formality that did not alter the substantive tax position.

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