https://www.taxtmi.com/caselaws?id=753937 HC dismissed the writ petition and upheld the CBDT's refusal to condone delay under Section 119(2) for AY 2020-21. The court found the pandemic did not justify relief because filing deadlines had been extended to 15 Feb 2021, yet the return was filed on 30 Mar 2021 and no financial hardship was shown. The court held condonation powers are for extraordinary circumstances only and cannot be exercised routinely for inadvertent defaults; therefore there was no basis to interfere with the impugned order. en-us Thu, 30 May 2024 00:00:00 +0530 Wed, 17 Sep 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753937 HC dismissed the writ petition and upheld the CBDT's refusal to condone delay under Section 119(2) for AY 2020-21. The court found the pandemic did not justify relief because filing deadlines had been extended to 15 Feb 2021, yet the return was filed on 30 Mar 2021 and no financial hardship was shown. The court held condonation powers are for extraordinary circumstances only and cannot be exercised routinely for inadvertent defaults; therefore there was no basis to interfere with the impugned order. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753937