Kerala HC Sets Aside Belated ITR Filing Request Rejection for non-consideration of CBDT Circular  

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...