https://www.taxtmi.com/caselaws?id=431902 The court set aside the CBDT's order rejecting the petitioner's application for condonation of delay in filing the Income Tax Return for AY 2011-12. The court directed the income tax authority to consider the claim for deduction under Section 80 IB(10) without considering the delay. The petitioner's application under the Direct Tax Vivad Se Vishwas Act was upheld, emphasizing that technicalities should not hinder substantial justice. en-us Tue, 23 Aug 2022 00:00:00 +0530 Fri, 23 Dec 2022 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431902 The court set aside the CBDT's order rejecting the petitioner's application for condonation of delay in filing the Income Tax Return for AY 2011-12. The court directed the income tax authority to consider the claim for deduction under Section 80 IB(10) without considering the delay. The petitioner's application under the Direct Tax Vivad Se Vishwas Act was upheld, emphasizing that technicalities should not hinder substantial justice. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431902