https://www.taxtmi.com/caselaws?id=761192 The Madras HC rejected a petition seeking condonation of 216 days delay in filing ITR. The petitioner cited delayed audit report receipt and COVID-19 outbreak as reasons. The court found the audit certificate was issued on 02.07.2019 with all required documents, making it available seven months before COVID-19 outbreak in March 2020. The court held neither reason constituted genuine hardship since the petitioner could have filed ITR well before the pandemic. The HC refused to condone the delay, stating it would encourage revenue-related misdeeds and upheld the respondent's rejection of the application. en-us Sat, 19 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761192 The Madras HC rejected a petition seeking condonation of 216 days delay in filing ITR. The petitioner cited delayed audit report receipt and COVID-19 outbreak as reasons. The court found the audit certificate was issued on 02.07.2019 with all required documents, making it available seven months before COVID-19 outbreak in March 2020. The court held neither reason constituted genuine hardship since the petitioner could have filed ITR well before the pandemic. The HC refused to condone the delay, stating it would encourage revenue-related misdeeds and upheld the respondent's rejection of the application. Case-Laws Income Tax Sat, 19 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761192