https://www.taxtmi.com/caselaws?id=441110 The court set aside the Impugned Intimation Notice and Demand Order under Section 143(1) of the Income Tax Act for Assessment Years 2020-2021 and 2021-2022 due to procedural irregularities. The court acknowledged delays in filing returns caused by the Covid-19 pandemic and other factors, deeming them non-willful. The petitioner, an Educational Charitable Trust, was granted the benefit of Section 11 and directed to obtain suitable condonation for the delay in filing Form 10B. The case was remanded back to the respondents for a fresh order within 60 days. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 10:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441110 The court set aside the Impugned Intimation Notice and Demand Order under Section 143(1) of the Income Tax Act for Assessment Years 2020-2021 and 2021-2022 due to procedural irregularities. The court acknowledged delays in filing returns caused by the Covid-19 pandemic and other factors, deeming them non-willful. The petitioner, an Educational Charitable Trust, was granted the benefit of Section 11 and directed to obtain suitable condonation for the delay in filing Form 10B. The case was remanded back to the respondents for a fresh order within 60 days. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441110