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 Counsel for Petitioner(s) : Nitin Kumar Kesarwani, Suyash Agarwal Counsel for Respondent(s) : A.S.G.I., Abhishek Shukla, Ankur Agarwal Live Green Eco Works (P) Ltd, D-142, Sector-07 Noida, Uttar Pradesh, India. Through Its Authorised Representative Mr. Saurabh Singh .....Petitioner(s) National Faceless Assessment Center And 2 Others .....Respondent(s) 4. Ms. Suyash Agarwal, learned counsel appearing on behalf of the petitioner submits that the impugned order dated 17.06.2025 passed by the respondent No. 2 under Section 119(2)(b) of the Income Tax Act, 1961 is an extremely harsh order wherein the condonation of delay has been disallowed without taking into consideration all the facts that have been narrated by the petitioner with regard to the delay. 5. We have perused the writ petition and the annexures that clearly indicate that sufficient cause was shown and the officer concerned should have been lenient with regard to condonation of delay application. 6. In light of the above, we quash and set-aside the impugned order dated 17.06.2025 and allow the application for condonation of delay. The petitioner is directed to file its income tax return within a period of two weeks from date. 7. With the above directions, the writ petition is disposed of. September 25, 2025 K.K. Maurya WTAX No. 4686 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad