Karnataka HC Allows Condonation for 67-Year-Old Who Mistakenly Filed Form 68 Manually Instead of Online

B.N. Srinivas Reddy Vs PCIT (Karnataka High Court) Summary: Karnataka High Court set aside the Principal CIT’s rejection of condonation for a 326-day delay in filing Form 68, holding that the taxpayer’s mistaken manual filing instead of online submission was a bona fide and technical error. Emphasizing that procedural lapses arising from genuine mistakes should not override substantive justice, the Court adopted a liberal, justice-oriented interpretation of Section 119(2)(b) read with CBDT Circular No. 9/2015. Observing that the 67-year-old petitioner had made timely manual compliance and ...