https://www.taxtmi.com/caselaws?id=435970 The HC addressed the challenge by a Government Company against the rejection of its application for condonation of delay in filing the income tax return for the assessment year 2020-21, citing Covid-19 related hardships. The Court recognized the pandemic's impact and directed the Principal Chief Commissioner to reconsider the application, emphasizing the need to consider the Supreme Court's interpretation of "genuine hardship." The case was remanded for a fresh decision, allowing the petitioner to submit a new representation within 15 days, with a directive for a decision within four weeks. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 07 Feb 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435970 The HC addressed the challenge by a Government Company against the rejection of its application for condonation of delay in filing the income tax return for the assessment year 2020-21, citing Covid-19 related hardships. The Court recognized the pandemic's impact and directed the Principal Chief Commissioner to reconsider the application, emphasizing the need to consider the Supreme Court's interpretation of "genuine hardship." The case was remanded for a fresh decision, allowing the petitioner to submit a new representation within 15 days, with a directive for a decision within four weeks. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435970