This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kerala HC Sets Aside Belated ITR Filing Request Rejection for non-consideration of CBDT Circular
Case Law Details
- Case Name
- Suresh Velu Ellathukalathil Vs PCIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 Commissione...






