https://www.taxtmi.com/caselaws?id=767428 The HC quashed the order dated 25.01.2024, which rejected the petitioner's application for condonation of delay in filing the income tax return for the Assessment Year 2020-21. The Court found that the petitioner demonstrated "genuine hardship" due to the Covid-19 pandemic and non-resident status, meeting the requirements under section 119(2)(b) of the Income Tax Act, 1961. The Court held that the respondent should have exercised discretion to condone the delay, entitling the petitioner to a refund based on the legitimate computation of income. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767428 The HC quashed the order dated 25.01.2024, which rejected the petitioner's application for condonation of delay in filing the income tax return for the Assessment Year 2020-21. The Court found that the petitioner demonstrated "genuine hardship" due to the Covid-19 pandemic and non-resident status, meeting the requirements under section 119(2)(b) of the Income Tax Act, 1961. The Court held that the respondent should have exercised discretion to condone the delay, entitling the petitioner to a refund based on the legitimate computation of income. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767428