Against the rejection of condonation of delay, the writ was filed. The single judge held that the application for condonation of delay in filing the returns had to be reconsidered. On appeal by revenue the division bench held that the single judge was right in setting aside the order of the Principal Commissioner rejecting the application for condonation of delay and remanding the matter. However, while remanding the matter, it ought to have been remanded to the Principal Commissioner and not to the Income-tax Officer in the writ petition. The delay in filing the appeal was condoned. (AY. 2018-19)
PCIT v. Navanidhi Vividhoddesha Sahakara Sangha Ltd. (2021) 433 ITR 177 / 202 DTR 409 / 321 CTR 630(Karn.)(HC)
S. 139 : Return of income-Condonation of delay-Rejection of condonation of delay by the PCIT was held to be not justified-Order of single judge is affirmed with modification-Matter remanded to PCIT [S. 119(2)(b), Art. 226]