Suresh Velu Ellathukalathil Vs PCIT (Kerala High Court)
The Kerala High Court considered an appeal arising from the rejection of a request for condonation of delay in filing an Income Tax Return for Assessment Year 2018-19.
The appellant admitted that he had failed to file his return for AY 2018-19. He stated that he was under the impression that, under CBDT Circular No. 9/2015, he had a six-year period within which he could seek condonation and file the return. Accordingly, he filed a petition dated 19.03.2025 before the Commissioner of Income Tax seeking condonation of delay.
The Commissioner rejected the request through an order dated 31.10.2025. The rejection was based solely on CBDT Circular No. 11/2024 dated 01.10.2024, which reduced the period for seeking condonation from six years to five years.
The appellant challenged the rejection. It was argued that under Circular No. 9/2015, he was entitled to seek condonation up to 31.03.2025 and that his application dated 19.03.2025 was therefore within the permissible period. The appellant contended that reliance on the later circular to reject the application was unlawful.
The Revenue argued that Circular No. 11/2024 had been issued in supersession of all earlier CBDT instructions, circulars and guidelines, and therefore the authorities had correctly applied the later circular.
