Return — Condonation of delay — Mistake in filling appropriate columns in the return vis a vis intimation by CPC — Assessee submitted corrected return in response to intimation dated 03.09.2019 issued by the CPC — Since the time to file revised return had expired on 31.03.2019, the Assessee filed corrected / revised return u/s. 119(2)(b) — Respondent was only required to consider the revised return as there was only a correction of mistake in the presentation of the correct figures — No impact of the corrected return on the income of the Assessee — It was only to facilitate the CPC to process the return so that Assessee is entitled to refund — Respondent ought to have allowed the application to condone the delay in filing the corrected / revised return.

26. [2025] 344 CTR 179 (Guj.):

Ujala Dyeing & Printing Mills (P.) Ltd. vs. DCIT:

A.Y.: 2018-19: Date of order 04.03.2025:

Secions 119(2)(b), 143(1)(a) and 237

Return — Condonation of delay — Mistake in filling appropriate columns in the return vis a vis intimation by CPC — Assessee submitted corrected return in response to intimation dated 03.09.2019 issued by the CPC — Since the time to file revised return had expired on 31.03.2019, the Assessee filed corrected / revised return u/s. 119(2)(b) — Respondent was only required to consider the revised return as there was only a correction of mistake in the presentation of the correct figures — No impact of the corrected return on the income of the Assessee — It was only to facilitate the CPC to process the return so that Assessee is entitled to refund — Respondent ought to have allowed the application to condone the delay in filing the corrected / revised return.

The Assessee, a private limited company, filed its return of income for AY 2018-19 on 24.09.2018 declaring total income at ₹81,85,340 and claimed a refund of ₹38,08,115. On 03.09.2019, the Assessee received an intimation from CPC pointing out mismatch