https://www.taxtmi.com/caselaws?id=754627 The HC set aside the impugned order rejecting the petitioner's application under Section 119(2)(b) of the Income Tax Act, directing the respondents to accept Form-10DA and process the return for Assessment Year 2022-23. The court deemed it appropriate to condone the delay due to genuine hardship, considering the COVID-19 pandemic and medical grounds. The judgment in W.P.No.15175 of 2024 favored the petitioner, emphasizing the need for a liberal exercise of power under Section 119(2)(b) to prevent undue hardship, given the form was signed on time and delay was unintentional. en-us Fri, 21 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754627 The HC set aside the impugned order rejecting the petitioner's application under Section 119(2)(b) of the Income Tax Act, directing the respondents to accept Form-10DA and process the return for Assessment Year 2022-23. The court deemed it appropriate to condone the delay due to genuine hardship, considering the COVID-19 pandemic and medical grounds. The judgment in W.P.No.15175 of 2024 favored the petitioner, emphasizing the need for a liberal exercise of power under Section 119(2)(b) to prevent undue hardship, given the form was signed on time and delay was unintentional. Case-Laws Income Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754627