LIVE GREEN ECO WORKS (P) LTD, D-142, SECTOR-07 NOIDA, UTTAR PRADESH, INDIA. THROUGH ITS AUTHORISED vs. NATIONAL FACELESS ASSESSMENT CENTER AND 2 OTHERS

WTAX/4686/2025HC AllahabadUPHC01494860202524 September 20252 pages
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What did the High Court hold?

The High Court quashed and set aside the impugned order dated 17.06.2025 passed by the Principal Commissioner of Income Tax under Section 119(2)(b) of the Income Tax Act, 1961. The Court found that the writ petition and its annexures clearly indicated that sufficient cause was shown for the delay in filing the Income Tax Return. The Court was of the view that the concerned officer should have been lenient with regard to the condonation of delay application. Accordingly, the application for condonation of delay was allowed. The petitioner was directed to file its income tax return within a period of two weeks from the date of the order. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Live Green Eco Works (P) Ltd., filed a writ petition challenging an order dated June 17, 2025, passed by the Principal Commissioner of Income Tax, Gautam Buddh Nagar, under Section 119(2)(b) of the Income Tax Act, 1961. This order disallowed the condonation of delay in filing the Income Tax Return for Assessment Year 2024-25. The petitioner argued that the order was harsh and did not consider the facts narrated regarding the delay. The High Court perused the petition and annexures, finding that sufficient cause was shown and the officer should have been lenient. Consequently, the impugned order was quashed, the delay condonation application was allowed, and the petitioner was directed to file its return within two weeks.

What were the issues?

1. Whether the order dated 17.06.2025 passed by the Principal Commissioner of Income Tax under Section 119(2)(b) of the Income Tax Act, 1961, disallowing condonation of delay, was arbitrary and failed to consider the facts narrated by the petitioner regarding the delay? (Question of law and fact, concerning Section 119(2)(b) of the Income Tax Act, 1961). Assessee's contention: The impugned order was extremely harsh and did not take into consideration all the facts narrated by the petitioner with regard to the delay. The petitioner prayed for quashing of the order, a direction to decide the revision on merits, and a direction to allow filing of the Income Tax Return. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4686 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J.

1.

Instruction filed by learned Standing Counsel, on behalf of Income Tax Department, is taken on record.

2.

Heard learned counsel appearing on behalf of the petitioner, Mr. Naveen Chandra Gupta, learned counsel appearing on behalf of the Union of India and learned counsel appearing on behalf of the respondent Nos.1 and 2. 3. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following relief:- "(i) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 17.06.2025 passed under Section 119(2)(b) of the Act by the respondent no. 2- Principal Commissioner of Income Tax, Gautam Buddh Nagar for A.Y. 2024-25. (Annexure No. 1). (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent no.2 to decide the revision u/s 119(2) on merits. (iii) Issue a writ, Order or direction in the nature of mandamus directing the respondent no. 2 to allow the petitioner to file its Income Tax Return for A.Y. 2024- 25." Versus C

The order continues below.

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