https://www.taxtmi.com/caselaws?id=354377 The High Court set aside the order rejecting condonation of delay in filing income tax return and claiming a refund for a Public Trust engaged in charitable activities. The Court emphasized adherence to guidelines, consideration of genuine hardship, and avoiding prejudgment of claim merits at the delay condonation stage. It directed the Commissioner of Income Tax to reassess the application, focusing on specified parameters to ensure justice and prevent procedural delays from denying legitimate refunds crucial for charitable purposes. en-us Thu, 18 Jan 2018 00:00:00 +0530 Wed, 24 Jan 2018 21:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354377 The High Court set aside the order rejecting condonation of delay in filing income tax return and claiming a refund for a Public Trust engaged in charitable activities. The Court emphasized adherence to guidelines, consideration of genuine hardship, and avoiding prejudgment of claim merits at the delay condonation stage. It directed the Commissioner of Income Tax to reassess the application, focusing on specified parameters to ensure justice and prevent procedural delays from denying legitimate refunds crucial for charitable purposes. Case-Laws Income Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354377