https://www.taxtmi.com/caselaws?id=761712 An application for condonation of delay under section 119(2)(b) of the Income-tax Act must be decided only on whether sufficient reason or genuine hardship exists for delay; the merits of the underlying claim are irrelevant at that stage. The impugned rejection orders were set aside because the authority had examined the merits of the petitioner's revised return claim instead of confining itself to the statutory test for delay. The applications were restored for fresh consideration limited to condonation of delay, and the matter was remitted for decision on that restricted basis. en-us Fri, 01 Nov 2024 00:00:00 +0530 Fri, 15 Nov 2024 08:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761712 An application for condonation of delay under section 119(2)(b) of the Income-tax Act must be decided only on whether sufficient reason or genuine hardship exists for delay; the merits of the underlying claim are irrelevant at that stage. The impugned rejection orders were set aside because the authority had examined the merits of the petitioner's revised return claim instead of confining itself to the statutory test for delay. The applications were restored for fresh consideration limited to condonation of delay, and the matter was remitted for decision on that restricted basis. Case-Laws Income Tax Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761712