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HC allowed the petitioner's application for condonation of delay in filing audit report during COVID-19 pandemic. The Commissioner's initial rejection was deemed hyper-technical, disregarding the extenuating circumstances. The court recognized the recent amendment to audit report filing requirements and referenced SC's suo motu order extending limitation periods. Considering the minimal 25-day delay and pandemic-related challenges, the HC set aside the previous order and condoned the delay in filing the audit report for the assessment year 2021-2022, thereby providing relief to the petitioner.
HC allowed the petitioner's application for condonation of delay in filing audit report during COVID-19 pandemic. The Commissioner's initial rejection was deemed hyper-technical, disregarding the extenuating circumstances. The court recognized the recent amendment to audit report filing requirements and referenced SC's suo motu order extending limitation periods. Considering the minimal 25-day delay and pandemic-related challenges, the HC set aside the previous order and condoned the delay in filing the audit report for the assessment year 2021-2022, thereby providing relief to the petitioner.
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