https://www.taxtmi.com/caselaws?id=436219 HC set aside the impugned order and condoned a 36-day delay in filing the loss return for AY 2020-21. The court accepted the Chartered Accountant's sworn explanation of family obligations during the second COVID-19 wave and held that a professional's mistake should not prejudice the taxpayer. Finding no mala fide or deliberate delay and construing "genuine hardship" under s.119(2)(b) liberally, the HC allowed the condonation and directed the Income Tax authorities to act accordingly. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 15 Nov 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436219 HC set aside the impugned order and condoned a 36-day delay in filing the loss return for AY 2020-21. The court accepted the Chartered Accountant's sworn explanation of family obligations during the second COVID-19 wave and held that a professional's mistake should not prejudice the taxpayer. Finding no mala fide or deliberate delay and construing "genuine hardship" under s.119(2)(b) liberally, the HC allowed the condonation and directed the Income Tax authorities to act accordingly. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436219