https://www.taxtmi.com/caselaws?id=752688 Delhi HC set aside PCIT's order rejecting condonation of delay application under Section 119(2)(b) for income tax return filing. Court held PCIT failed to provide reasons or assess genuine hardship as required by CBDT Circular No. 9/2015. The order lacked reasoning and rationale, violating legislative mandate since PCIT acts as quasi-judicial body requiring reasoned decisions. Matter remanded to PCIT for fresh consideration in accordance with law and regulations. en-us Wed, 03 Apr 2024 00:00:00 +0530 Thu, 16 May 2024 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752688 Delhi HC set aside PCIT's order rejecting condonation of delay application under Section 119(2)(b) for income tax return filing. Court held PCIT failed to provide reasons or assess genuine hardship as required by CBDT Circular No. 9/2015. The order lacked reasoning and rationale, violating legislative mandate since PCIT acts as quasi-judicial body requiring reasoned decisions. Matter remanded to PCIT for fresh consideration in accordance with law and regulations. Case-Laws Income Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752688