https://www.taxtmi.com/caselaws?id=752542 The HC condoned the delay in filing the income return, emphasizing substantial justice over technicalities. It set aside the CBDT's rejection of the condonation application under Section 119(2)(b) and quashed the assessment order. The matter was remanded to the AO for fresh assessment, directing consideration of the Section 80IB deduction claim without delay implications. en-us Mon, 29 Apr 2024 00:00:00 +0530 Mon, 13 May 2024 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752542 The HC condoned the delay in filing the income return, emphasizing substantial justice over technicalities. It set aside the CBDT's rejection of the condonation application under Section 119(2)(b) and quashed the assessment order. The matter was remanded to the AO for fresh assessment, directing consideration of the Section 80IB deduction claim without delay implications. Case-Laws Income Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752542