https://www.taxtmi.com/caselaws?id=252866 The Court upheld the Commissioner's decision to reject the condonation application under Section 119(2)(b) of the Income Tax Act for assessment years 2006-07 and 2008-09. The delay in filing returns was deemed the responsibility of the petitioner Co-operative Society, with insufficient grounds for condonation based on hardships. The Court declined to interfere with the Commissioner's discretionary power, leading to the dismissal of the Writ petition with parties bearing their respective costs. en-us Thu, 07 Aug 2014 00:00:00 +0530 Thu, 06 Nov 2014 05:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252866 The Court upheld the Commissioner's decision to reject the condonation application under Section 119(2)(b) of the Income Tax Act for assessment years 2006-07 and 2008-09. The delay in filing returns was deemed the responsibility of the petitioner Co-operative Society, with insufficient grounds for condonation based on hardships. The Court declined to interfere with the Commissioner's discretionary power, leading to the dismissal of the Writ petition with parties bearing their respective costs. Case-Laws Income Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252866