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December 2025

Application for condonation of delay — S. 119(2)(b) — Delay due to the time taken in obtaining legal advice by the Chartered Accountant — Not due to negligence on the part of assessee but due to the CA in obtaining legal advice — Non-condonation would result in lapsing of brought forward loss to be set-off — Genuine hardship to the assessee — Delay in filing return was to be condoned.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 3 mins

47. (2025) 179 taxmann.com 637 (Del)

Balaji Landmarks LLP vs. CBDT

A. Y. 2018-19: Date of order 14/10/2025

Ss. 80 r.w.s. 119, 139 and 153 of ITA 1961

Application for condonation of delay — S. 119(2)(b) — Delay due to the time taken in obtaining legal advice by the Chartered Accountant — Not due to negligence on the part of assessee but due to the CA in obtaining legal advice — Non-condonation would result in lapsing of brought forward loss to be set-off — Genuine hardship to the assessee — Delay in filing return was to be condoned.

The assessee firm filed its return of income for the A. Y. 2018-19 on 30/03/2019, that is, after a delay of 5 months. The due date for filing return of income for the A. Y. 2018-19 was 31/10/2018. The assessee filed its return of income on 30/03/2019 belatedly within the time prescribed u/s. 139(4) of the Act.

Subsequently, on 15/06/2023, the assessee filed an application u/s. 119(2)(b) of the Act to condone the delay of 5 months in filing the return of income. In the said application, condonation was sought on the ground that the Chartered Accountant of the assessee was not acquainted with the legal and accounting treatment to be given to

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