https://www.taxtmi.com/caselaws?id=447354 The court condoned a 37-day delay in filing a revised income tax return under Section 139(5) of the Income Tax Act, 1961, for the Assessment Year 2022-2023. The petitioner, a Pilot, missed claiming relief under Section 89 due to job-related travel obligations. The court found the reasons for the delay valid and emphasized that the entitlement should not be denied due to a minor delay. It set aside the respondent's order, underscoring the duty to assist taxpayers and address genuine hardships, allowing the writ petition without imposing costs. en-us Wed, 01 Nov 2023 00:00:00 +0530 Sat, 23 Dec 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447354 The court condoned a 37-day delay in filing a revised income tax return under Section 139(5) of the Income Tax Act, 1961, for the Assessment Year 2022-2023. The petitioner, a Pilot, missed claiming relief under Section 89 due to job-related travel obligations. The court found the reasons for the delay valid and emphasized that the entitlement should not be denied due to a minor delay. It set aside the respondent's order, underscoring the duty to assist taxpayers and address genuine hardships, allowing the writ petition without imposing costs. Case-Laws Income Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447354