https://www.taxtmi.com/caselaws?id=760333 A very short delay in filing an income tax return may be condoned where genuine hardship is shown under Section 119(2)(b) of the Income-tax Act, 1961; the refusal to condone a delay of only a few hours was treated as hyper-technical and contrary to the record. The Court held that once condonation was wrongly denied, the consequential intimation issued thereafter had no authority and could not stand. The delay was therefore condoned, and both the rejection order and the intimation were quashed, with directions to process the return in accordance with law. en-us Tue, 23 Apr 2024 00:00:00 +0530 Sat, 19 Oct 2024 08:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760333 A very short delay in filing an income tax return may be condoned where genuine hardship is shown under Section 119(2)(b) of the Income-tax Act, 1961; the refusal to condone a delay of only a few hours was treated as hyper-technical and contrary to the record. The Court held that once condonation was wrongly denied, the consequential intimation issued thereafter had no authority and could not stand. The delay was therefore condoned, and both the rejection order and the intimation were quashed, with directions to process the return in accordance with law. Case-Laws Income Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760333