https://www.taxtmi.com/caselaws?id=763067 Gauhati HC allowed writ petition regarding condonation of delay in filing ITR. Petitioner sought delay condonation citing COVID-19 quarantine and related hardship. Court held that subordinate authority incorrectly rejected application instead of referring to CBDT, which has statutory power for delay condonation. Following Telangana HC and Orissa HC precedents, court found petitioner's medical hardship during pandemic was beyond control and required proper consideration. HC directed CIT to place petitioner's records before CBDT for appropriate decision on delay condonation based on hardship grounds. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 11 Dec 2024 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763067 Gauhati HC allowed writ petition regarding condonation of delay in filing ITR. Petitioner sought delay condonation citing COVID-19 quarantine and related hardship. Court held that subordinate authority incorrectly rejected application instead of referring to CBDT, which has statutory power for delay condonation. Following Telangana HC and Orissa HC precedents, court found petitioner's medical hardship during pandemic was beyond control and required proper consideration. HC directed CIT to place petitioner's records before CBDT for appropriate decision on delay condonation based on hardship grounds. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763067