IT Revision Application Rejected Due to 7 Year Delay Without Sufficient Cause

Tata Project Provident Fund Trust Vs PCIT (Telangana High Court) Telangana High Court examined a writ petition challenging the rejection of a revision application filed under Section 264 of the Income-tax Act, 1961, seeking revision of an order rejecting rectification related to disallowance of exemption under Section 10(25) for Assessment Year 2014–15. The rectification request had been rejected on 01.12.2016, while the revision petition was filed on 28.10.2024, resulting in a delay of about 91 months. The Principal Commissioner of Income Tax rejected the revision on 01.08.2025, holding tha...