ERA INFRA ENGINEERING LIMITED vs. CENTRAL BOARD OF DIRECT TAXES & ANR.

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W.P.(C)/11540/2025HC DelhiDLHC01052977202505 August 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryDisposed Of

What did the High Court hold?

The Delhi High Court noted that the Petitioner's prayer was for a decision on their application dated May 20, 2025, filed under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in filing Income Tax Returns for Assessment Years 2018-19 to 2024-25. The learned counsel for the respondents, on instructions, stated that the said application would be decided on or before September 20, 2025. In view of this submission by the revenue, the Petitioner's counsel stated that the petition could be treated as disposed of. Therefore, the Court ordered accordingly, effectively disposing of the writ petition based on the undertaking given by the revenue. No specific finding was made on the merits of the condonation application itself, as the court was acting on the assurance of future action.

What were the facts?

The petitioner, Era Infra Engineering Limited, filed a writ petition before the Delhi High Court seeking a mandamus or certiorari to direct the respondents, the Central Board of Direct Taxes (CBDT) and another authority, to expeditiously adjudicate their application dated May 20, 2025. This application was filed under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in filing Income Tax Returns for Assessment Years 2018-19 to 2024-25. The petitioner also prayed for directions to accept manually filed returns or enable online portal access, and to process these returns to allow carrying forward business losses. The procedural history involves the filing of this writ petition challenging the inaction on the condonation application.

What were the issues?

1. Whether the Respondents should be directed to expeditiously adjudicate the Petitioner's application dated 20.05.2025 filed under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in filing Income Tax Returns for Assessment Years 2018-19 to 2024-25? (Question of law and fact, turning on Section 119(2)(b) of the Income Tax Act, 1961). Assessee's Contention: The Petitioner seeks a time-bound adjudication of their application for condonation of delay in filing returns for multiple assessment years, and consequential directions for acceptance and processing of these returns. Revenue's Contention: The learned counsel for the respondents stated that the application shall be decided on or before 20.09.2025.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11540/2025

ERA INFRA ENGINEERING LIMITED

.....Petitioner Through: Ms. Kavita Jha, Sr. Adv.with Mr. Akash Shukla and Ms. Tanushvi Singh, Advs.

versus

CENTRAL BOARD OF DIRECT TAXES & ANR......Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

05.08.2025 1. This petition has been filed with the following prayers: “a. Issue a writ of mandamus or certiorari or any other appropriate writ, order, or direction directing the Respondents to expeditiously adjudicate the Application dated 20.05.2025 filed by the Petitioner under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in filing Income Tax Returns for Assessment Years 2018–19 to 2024–25 in light of the above mentioned facts, in a time-bound manner as may be deemed just and appropriate by this Hon’ble Court. b. Direct the Respondents to accept the manually filed tax returns or enable online portal access for the Petitioner to file the returns for the period starting from Assessment Year 2018-19; c. Direct the Respondents to process such returns, allow This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/08/2025 at 13:52:09

the Petitioner to carry forward its business losses; 2. In effect, the prayer made in the petition is for a decision on the application dated 20.05.2025 filed by the petitioner under Section 119 (2) (b) of the Income Tax Act, 1961 seeking condonation of delay in filing Income Tax Returns for Assessment Years 2018-2019 to 2024-2025. 3. Mr. Gaurav Gupta, learned counsel appearing for respondents on instructions states that the said application shall be decided on or before 20.09.2025. 4. Taking the said submission of Mr. Gupta on record and Ms. Jha also states that in view of the submission made, the petition be treated as disposed off, we order accordingly.

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 05, 2025 cd

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/08/2025 at 13:52:09

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