https://www.taxtmi.com/highlights?id=76587 Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled. en-us Sat, 13 Apr 2024 13:14:07 +0530 Sat, 13 Apr 2024 13:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76587 Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled. Highlights Income Tax Sat, 13 Apr 2024 13:14:07 +0530 https://www.taxtmi.com/highlights?id=76587