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        Case ID :
        Income Tax

        The HC allowed the petition seeking condonation of delay in...

        HC allows condonation of delay for filing Form 10-IC under Section 115BAA for AY 2021-22

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed the petition seeking condonation of delay in filing Form 10-IC related to exercising the option under Section 115BAA for AY 2021-22. It was held that the option must be exercised at the time of filing the return under Section 139(1) in the prescribed manner per Rule 21AE. Due to confusion and technical issues, CBDT Circular No. 6/2022 extended the deadline for filing Form 10-IC, effectively relaxing the requirement. The Court directed the respondent to permit the petitioner to file a fresh Form 10-IC for AY 2021 and consider condoning the delay under Section 119(2)(b) to address hardship. The petition was allowed, enabling the petitioner to obtain Form 10-IC for AY 2021 and subsequently apply for condonation of delay for filing the same.
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