https://www.taxtmi.com/caselaws?id=391308 The Court quashed the order passed by the Central Board of Direct Taxes and condoned the delay in filing the return of income for the assessment year 2014-15. Emphasizing the need for a liberal interpretation of 'genuine hardship' under Section 119(2)(b) of the Income Tax Act, the Court held that the Board should not have examined the merits of the claim and should have focused on ensuring the genuineness of the request for condonation of delay. The judgment stressed the importance of not prejudging claims and adopting a liberal approach in such matters. en-us Mon, 06 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391308 The Court quashed the order passed by the Central Board of Direct Taxes and condoned the delay in filing the return of income for the assessment year 2014-15. Emphasizing the need for a liberal interpretation of 'genuine hardship' under Section 119(2)(b) of the Income Tax Act, the Court held that the Board should not have examined the merits of the claim and should have focused on ensuring the genuineness of the request for condonation of delay. The judgment stressed the importance of not prejudging claims and adopting a liberal approach in such matters. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391308