Delay in filing Form No. 9A condoned as form 9A newly introduced

Lakhi Trust Vs ITO (Bombay High Court) Bombay High Court held that delay in filing of Form No. 9A due to first year of its introduction is genuine and hence the same is condoned. Further, also held that if delay is not condoned there will be genuine hardship to charitable trust. Facts- The present Writ Petition challenges the order dated 18th February, 2025, passed by the Respondent No. 2 under Section 119(2)(b) of the Income-tax Act, 1961, rejecting the Petitioner’s application dated 10th December, 2018, for condonation of delay in filing Form No. 9A for the Assessment Year 2016-2017. ...