https://www.taxtmi.com/caselaws?id=403327 The High Court upheld the decision of the learned single Judge, setting aside the order refusing to condone the delay in filing the income tax return for the Assessment Year 2018-19. The matter was remanded for reconsideration, with the modification that the remand should be to the appellant rather than another respondent. The Court emphasized the need to consider genuine hardship in such cases and extended the time frame for reconsideration by three months. The appeal was disposed of, disregarding the delay in filing the appeal itself. en-us Mon, 04 Jan 2021 00:00:00 +0530 Mon, 17 May 2021 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403327 The High Court upheld the decision of the learned single Judge, setting aside the order refusing to condone the delay in filing the income tax return for the Assessment Year 2018-19. The matter was remanded for reconsideration, with the modification that the remand should be to the appellant rather than another respondent. The Court emphasized the need to consider genuine hardship in such cases and extended the time frame for reconsideration by three months. The appeal was disposed of, disregarding the delay in filing the appeal itself. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403327