MENTAURA TECHNOLOGIES PVT LTD vs PRINCIPAL COMMISSIONER OF INCOME TAX DELHI

Judgment text excerpt

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th April, 2026 + W.P.(C) 4449/2026 & CM APPL. 21781/2026 MENTAURA TECHNOLOGIES PVT LTD .....Petitioner Through: Mr. Amit Kumar Pathak, Mr. Yash Kotak & Mr. Rohan Khanna, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Surya Jindal, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (ORAL) 1. By way of the present writ petition, the petitioner has challenged the order dated 05.12.2025 passed by the Commissioner of Income Tax, CCIT, Delhi-4 (hereinafter referred to as „the Commissioner‟), whereby the petitioner’s application under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as „the Act of 1961‟) has been rejected. 2. The facts germane for the present case are that with a view to avail benefits of Section 115BAA of the Act of 1961, as per the amended provision the petitioner was required to file Form 10-IC by the due date of filing of return of income. For the Assessment Year (AY) 2020-21, the petitioner filed its return of income on 03.02.2021, however, could/did not Signature Not Verified Digitally Signed W.P.(C) 4449/2026 Page 1 of 7 By:NAVEEN KUMAR Signing Date:02.05.2026 13:30:12 file the prescribed Form 10-IC in time for some reasons. 3. Since the petitioner did not file the requisite Form by the due date of filing of the return, the respondent did not give the petitioner benefit of Section 115BAA. 4. The petitioner, thereafter, filed an application on 20.01.2025 under Section 119(2)(b) of the Act of 1961 and sought condonation of delay in filing Form 10-IC in light of the Circular issued by the Central Board of