https://www.taxtmi.com/caselaws?id=346672 The Court set aside the notice under Section 148 and subsequent orders, including the assessment order, finding the delay in filing the return to be bona fide. The Petitioner's entitlement to the deduction under Section 80IC was upheld, as the delay did not warrant denial. The Court also overturned the CBDT's refusal to condone the delay, emphasizing the delay was not extraordinary. Additionally, the Court held that Circular No.9/2015 applies to cases claiming deductions under Section 80IC, advocating for a liberal interpretation of "genuine hardship." The writ petition was allowed with no costs. en-us Thu, 10 Aug 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346672 The Court set aside the notice under Section 148 and subsequent orders, including the assessment order, finding the delay in filing the return to be bona fide. The Petitioner's entitlement to the deduction under Section 80IC was upheld, as the delay did not warrant denial. The Court also overturned the CBDT's refusal to condone the delay, emphasizing the delay was not extraordinary. Additionally, the Court held that Circular No.9/2015 applies to cases claiming deductions under Section 80IC, advocating for a liberal interpretation of "genuine hardship." The writ petition was allowed with no costs. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346672