https://www.taxtmi.com/caselaws?id=459059 Gujarat HC allowed petition challenging refusal to condone delay in filing income tax return for AY 2020-21. Petitioner sought extension due to father's severe illness during COVID-19 period when deadline was extended to 15.02.2021. Court relied on Bombay HC precedent emphasizing that condonation provisions enable substantial justice by deciding matters on merits rather than technicalities. HC found petitioner's medical emergency constituted sufficient cause for delay and was entitled to tax refund being higher than liability. Impugned order quashed; respondent directed to pass fresh order under Section 119(2)(b) permitting delayed return filing. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 27 Nov 2024 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459059 Gujarat HC allowed petition challenging refusal to condone delay in filing income tax return for AY 2020-21. Petitioner sought extension due to father's severe illness during COVID-19 period when deadline was extended to 15.02.2021. Court relied on Bombay HC precedent emphasizing that condonation provisions enable substantial justice by deciding matters on merits rather than technicalities. HC found petitioner's medical emergency constituted sufficient cause for delay and was entitled to tax refund being higher than liability. Impugned order quashed; respondent directed to pass fresh order under Section 119(2)(b) permitting delayed return filing. Case-Laws Income Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459059