Delay in Filing Form 9A Condoned Citing Charitable Trust’s Bona Fide Mistake Due to Misprint in Taxmann Bare Act under IT Act: Bombay High Court
The Bombay High Court on 12 November 2025 delivered an important judgment concerning delay condonation under Section 119(2)(b) of the Income-tax Act, 1961, providing relief to Savitribai Phule Shikshan Prasarak Mandal, Kamlapur. The Trust had sought condonation of a significant delay in filing Form 9A for Assessment Year 2022-23, which the Income Tax Department had refused. Background of the Case Savitribai Phule Shikshan Prasarak Mandal, a charitable trust, filed its…