https://www.taxtmi.com/caselaws?id=760559 The Bombay HC allowed a petition challenging rejection of condonation application for one-day delay in filing income tax return under section 119(2)(b). The petitioner's return could not be uploaded due to technical issues. The revenue authority rejected the application reasoning that the return had already been processed under section 143(1) with demand due. The HC held this reasoning was misconceived and showed complete non-application of mind. The court emphasized that processing of return cannot be grounds to reject condonation application for bona fide one-day delay caused by technical issues, applying established jurisprudential principles for condoning delay. en-us Mon, 14 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760559 The Bombay HC allowed a petition challenging rejection of condonation application for one-day delay in filing income tax return under section 119(2)(b). The petitioner's return could not be uploaded due to technical issues. The revenue authority rejected the application reasoning that the return had already been processed under section 143(1) with demand due. The HC held this reasoning was misconceived and showed complete non-application of mind. The court emphasized that processing of return cannot be grounds to reject condonation application for bona fide one-day delay caused by technical issues, applying established jurisprudential principles for condoning delay. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760559