https://www.taxtmi.com/caselaws?id=753994 The HC set aside the Board's rejection of the petitioner's application for condonation of delay in filing the return for AY 2022-23 under s 119(2)(b). The petitioner's delay was due to the senior accountant's serious illness and subsequent resignation, which caused genuine hardship and was unforeseen. The Board's finding of willful negligence lacked evidence and was held perverse. Considering the circumstances and the petitioner's submission of the audited balance sheet, the court directed condonation of the delay and allowed the petitioner 15 days to file the return. en-us Mon, 10 Jun 2024 00:00:00 +0530 Mon, 04 Aug 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753994 The HC set aside the Board's rejection of the petitioner's application for condonation of delay in filing the return for AY 2022-23 under s 119(2)(b). The petitioner's delay was due to the senior accountant's serious illness and subsequent resignation, which caused genuine hardship and was unforeseen. The Board's finding of willful negligence lacked evidence and was held perverse. Considering the circumstances and the petitioner's submission of the audited balance sheet, the court directed condonation of the delay and allowed the petitioner 15 days to file the return. Case-Laws Income Tax Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753994