https://www.taxtmi.com/caselaws?id=410597 The High Court held that the petitioner should be entitled to the benefit of Section 80JJAA and directed the tax authority to pass appropriate orders on merits, disregarding the delay in filing returns. The court emphasized that denial of substantive benefits based on technical failures was unjust and that powers under Section 264 should be used to ensure fair treatment and grant legitimate benefits to the assessee. The judgment underscored the importance of just application of tax laws to prevent denial of rightful benefits to taxpayers. en-us Sat, 06 Feb 2021 00:00:00 +0530 Thu, 05 Aug 2021 08:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410597 The High Court held that the petitioner should be entitled to the benefit of Section 80JJAA and directed the tax authority to pass appropriate orders on merits, disregarding the delay in filing returns. The court emphasized that denial of substantive benefits based on technical failures was unjust and that powers under Section 264 should be used to ensure fair treatment and grant legitimate benefits to the assessee. The judgment underscored the importance of just application of tax laws to prevent denial of rightful benefits to taxpayers. Case-Laws Income Tax Sat, 06 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410597