https://www.taxtmi.com/caselaws?id=447670 Gujarat HC set aside tax authority's order rejecting condonation of 26-day delay in filing income tax return for A.Y. 2020-21. Court found petitioner hospital's claim of genuine hardship due to COVID-19 second wave valid, noting staff absence and preoccupation with COVID duties. Authority's rejection was deemed arbitrary given unprecedented circumstances and hospital's designation as dedicated COVID facility. Court held delay condonation application must be admitted, permitting return filing with waived time limit for subsequent scrutiny under Income Tax Act provisions. en-us Tue, 19 Dec 2023 00:00:00 +0530 Mon, 01 Jan 2024 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447670 Gujarat HC set aside tax authority's order rejecting condonation of 26-day delay in filing income tax return for A.Y. 2020-21. Court found petitioner hospital's claim of genuine hardship due to COVID-19 second wave valid, noting staff absence and preoccupation with COVID duties. Authority's rejection was deemed arbitrary given unprecedented circumstances and hospital's designation as dedicated COVID facility. Court held delay condonation application must be admitted, permitting return filing with waived time limit for subsequent scrutiny under Income Tax Act provisions. Case-Laws Income Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447670