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of The HC set aside the order rejecting the petitioner's application under s.119(2)(b) of the Income Tax Act, 1961 for condonation of delay in filing returns. The Court held that authorities should adopt a liberal approach when considering pandemic-related hardships. The petitioner, a private limited company, had cited relocation to their native place during the pandemic and medical issues as reasons for delay. The Court emphasized that delay may be condoned where genuine hardship would result from refusal. The matter was remanded to the second respondent for fresh consideration, with the petitioner permitted to submit supporting documentation.
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