https://www.taxtmi.com/caselaws?id=436929 The Court directed the CBDT to review the petitioner's grievance and decide on condoning the delay in filing the return within two months, considering the genuine hardship faced due to the pandemic and the short delay of about fifteen days. The judgment underscores the significance of acknowledging taxpayer hardships and the CBDT's discretionary authority to address such situations under the Income Tax Act, 1961. en-us Tue, 18 Apr 2023 00:00:00 +0530 Mon, 25 Sep 2023 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436929 The Court directed the CBDT to review the petitioner's grievance and decide on condoning the delay in filing the return within two months, considering the genuine hardship faced due to the pandemic and the short delay of about fifteen days. The judgment underscores the significance of acknowledging taxpayer hardships and the CBDT's discretionary authority to address such situations under the Income Tax Act, 1961. Case-Laws Income Tax Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436929