https://www.taxtmi.com/caselaws?id=442998 The Court rejected an application for condonation of delay in filing an income tax return, emphasizing the importance of demonstrating genuine hardship under Section 119(2)(b) of the IT Act. The decision highlighted the authority's failure to properly consider evidence, specifically a Chartered Accountant's Affidavit detailing technical glitches. The Court quashed the initial order, directing the authority to reevaluate the application within two months, stressing the necessity for thorough assessment of genuine hardships faced by taxpayers. en-us Fri, 25 Aug 2023 00:00:00 +0530 Thu, 14 Sep 2023 09:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442998 The Court rejected an application for condonation of delay in filing an income tax return, emphasizing the importance of demonstrating genuine hardship under Section 119(2)(b) of the IT Act. The decision highlighted the authority's failure to properly consider evidence, specifically a Chartered Accountant's Affidavit detailing technical glitches. The Court quashed the initial order, directing the authority to reevaluate the application within two months, stressing the necessity for thorough assessment of genuine hardships faced by taxpayers. Case-Laws Income Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442998