CBDT Must Grant Opportunity Before Rejecting Section 119(2)(b) Applications

Bharat Education Society Vs Assessing Officer (Bombay High Court)

The Bombay High Court set aside the CBDT order rejecting the condonation of a 1585-day delay in filing a revised income tax return by Bharat Education Society for AY 2015-16. The court found procedural lapses in the order issued by the Additional CIT (ITA Cell), CBDT, as it was not made by a CBDT Member but only approved by one. The petitioner argued that the lack of a personal hearing violated principles of natural justice. Relying on past judgments, including K. Madhani Prakash Engineers J V and Tata A

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