https://www.taxtmi.com/caselaws?id=395703 The court set aside the impugned order rejecting the application for condoning the delay in filing Income Tax Returns and directed the Deputy Commissioner of Income Tax to examine the claim for deduction under Section 80IAB on merits within three months. The petitioner's explanation for the delay was considered genuine hardship, and the court emphasized the Assessing Officer's duty to assess the claim thoroughly. The writ petition was allowed, and the impugned order was overturned, with directions for a reevaluation of the deduction claim within a specified timeframe. en-us Thu, 30 Jan 2020 00:00:00 +0530 Wed, 03 Jun 2020 11:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395703 The court set aside the impugned order rejecting the application for condoning the delay in filing Income Tax Returns and directed the Deputy Commissioner of Income Tax to examine the claim for deduction under Section 80IAB on merits within three months. The petitioner's explanation for the delay was considered genuine hardship, and the court emphasized the Assessing Officer's duty to assess the claim thoroughly. The writ petition was allowed, and the impugned order was overturned, with directions for a reevaluation of the deduction claim within a specified timeframe. Case-Laws Income Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395703