Delay in filing Form 9A condoned since the same was bona fide: Bombay HC

Nav Chetna Charitable Trust Vs CIT (Exemption) (Bombay High Court) Bombay High Court held that delay in filing Form 9A being completely bona fide is condonable under the umbrella of section 119 (2)(b) of the Income Tax Act. Accordingly, delay condoned. Facts- The petitioner is a registered trust. The issue involved herein is with regard to belated filing of Form 9A. According to the petitioner, it was able to file the said Form 9A only on 20 December 2019 due to change in procedure, from manual to electronic filing which was the main reason for such delay. In this regard, the petitioner was gu...