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<h1>Delay in filing tax returns: insufficient cause for condonation led to dismissal of the petition as time-barred, affecting NCLT plan enforcement.</h1> Delay in filing income-tax returns and the scope of 'genuine hardship' are examined with reference to the binding effect of an NCLT-approved resolution ... Delay filing the income tax return - scope of 'genuine hardship' - binding effect of NCLT-approved resolution plan on income tax authorities - As decided by HC [2025 (6) TMI 1224 - GUJARAT HIGH COURT] if the delay is not condoned in the facts and circumstances of the present case, more particularly, when we do not find any lapse on the part of the petitioner in filing the return of the concerned Assessment Year, very purpose of resolution plan as approved by the NCLT, Ahmedabad would be frustrated - delay in filling SLP HELD THAT:- We have looked into the application for condonation of delay. Cause shown is absolutely insufficient. The application for condonation of delay stands rejected. The special leave petition stands dismissed as time barred. Outcome: Special Leave Petition dismissed on the ground of delay.
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