Section 119(2)(B) Condonation Focuses on Reason, Not Merits: Kerala HC

Mohan Poovampally Gopal Vs PCIT (Kerala High Court) In the case of Mohan Poovampally Gopal vs. Principal Commissioner of Income Tax (PCIT), the Kerala High Court ruled on the approach for handling delay condonation applications under Section 119(2)(b) of the Income Tax Act, 1961. The petitioner, Gopal, challenged an order rejecting his request to file revised income tax returns for multiple assessment years (2007-08 to 2018-19), arguing that his application should have been evaluated solely on the grounds of whether he had a valid reason for the delay rather than on the merits of his claim. Th...