https://www.taxtmi.com/caselaws?id=202787 Condonation of delay under section 119(2)(b) is intended to prevent genuine hardship, and a refusal must consider all material circumstances. The rejection was found unsustainable because it did not address whether denial of relief would cause hardship in light of the large carried-forward loss and the reorganisation of the Board under the Madhya Pradesh Reorganisation Act, 2000. The matter was remitted for fresh consideration, with permission to file additional grounds, an affidavit, and supporting material on genuine hardship. en-us Tue, 04 Jan 2011 00:00:00 +0530 Sat, 22 Dec 2012 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202787 Condonation of delay under section 119(2)(b) is intended to prevent genuine hardship, and a refusal must consider all material circumstances. The rejection was found unsustainable because it did not address whether denial of relief would cause hardship in light of the large carried-forward loss and the reorganisation of the Board under the Madhya Pradesh Reorganisation Act, 2000. The matter was remitted for fresh consideration, with permission to file additional grounds, an affidavit, and supporting material on genuine hardship. Case-Laws Income Tax Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202787