https://www.taxtmi.com/caselaws?id=760554 Gujarat HC allowed petition by non-resident individual seeking condonation of delay for e-verification of income tax return. Petitioner was unavailable in India from June 2020 to August 2022, causing delay in filing return under section 139(4). Court found genuine hardship and sufficient cause for delay, noting technical glitches are difficult to prove. Revenue's order under section 119(2)(b) refusing condonation was quashed. Court directed revenue to reconsider application on merits within 12 weeks, finding undue hardship undisputed. en-us Tue, 24 Sep 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760554 Gujarat HC allowed petition by non-resident individual seeking condonation of delay for e-verification of income tax return. Petitioner was unavailable in India from June 2020 to August 2022, causing delay in filing return under section 139(4). Court found genuine hardship and sufficient cause for delay, noting technical glitches are difficult to prove. Revenue's order under section 119(2)(b) refusing condonation was quashed. Court directed revenue to reconsider application on merits within 12 weeks, finding undue hardship undisputed. Case-Laws Income Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760554