‘Misprint in TAXMANN Income Tax Bare Act’: Bombay HC condones 509-day delay in filing Form 9A — such errors cannot adversely affect assessee

The Bombay High Court condoned a 509-day delay in filing Form 9A due to a typographical misprint in the TAXMANN Income Tax Bare Act. The bench ruled that bona fide external errors that cause procedural non-compliance should not prejudice the assessee’s substantive rights. The decision highlights judicial equity in administrative procedures and provides guidance for tax practitioners and corporates seeking relief for delays caused by external factors. Documentation of causation and absence of mala fide intent were key to securing relief, setting a precedent for similar procedural challenges under Income Tax law.