https://www.taxtmi.com/caselaws?id=439563 The High Court, in a case involving a company filing an income tax return 21 seconds past the deadline for AY 2020-2021, condoned the delay in the interest of substantial justice. The delay led to the disallowance of a deduction under Section 80IA, resulting in a demand. Despite the rejection of the condonation request by the respondent due to a typographical error, the Court considered the minimal delay a human error and set aside the impugned orders, allowing the writ petition without costs. en-us Tue, 13 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439563 The High Court, in a case involving a company filing an income tax return 21 seconds past the deadline for AY 2020-2021, condoned the delay in the interest of substantial justice. The delay led to the disallowance of a deduction under Section 80IA, resulting in a demand. Despite the rejection of the condonation request by the respondent due to a typographical error, the Court considered the minimal delay a human error and set aside the impugned orders, allowing the writ petition without costs. Case-Laws Income Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439563