https://www.taxtmi.com/caselaws?id=325691 The Court set aside the decision of the first respondent and directed acceptance of the petitioner's income tax return for the assessment year 2010-11 under Section 139(1) of the Income Tax Act. The Court emphasized the need to condone the filing delay, considering the petitioner's entitlement to claim carry forward loss and valid reasons for the delay. The judgment underscored a justice-oriented approach to prevent legitimate claims from being thwarted by minor delays. en-us Mon, 14 Mar 2016 00:00:00 +0530 Fri, 24 Jun 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325691 The Court set aside the decision of the first respondent and directed acceptance of the petitioner's income tax return for the assessment year 2010-11 under Section 139(1) of the Income Tax Act. The Court emphasized the need to condone the filing delay, considering the petitioner's entitlement to claim carry forward loss and valid reasons for the delay. The judgment underscored a justice-oriented approach to prevent legitimate claims from being thwarted by minor delays. Case-Laws Income Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325691