https://www.taxtmi.com/caselaws?id=767488 The HC set aside the orders rejecting the condonation applications for the delay in filing Form No.10B for the Assessment Years 2020-2021 and 2022-2023. The Court condoned the delays, recognizing the Covid-19 pandemic and inadvertent errors as genuine hardship. It emphasized that justice should not be denied due to procedural delays, particularly in light of the Supreme Court's extension of limitation periods during the pandemic. The petitioner was directed to address further reliefs to the Assessing Officer for consideration in accordance with the law. en-us Wed, 26 Feb 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767488 The HC set aside the orders rejecting the condonation applications for the delay in filing Form No.10B for the Assessment Years 2020-2021 and 2022-2023. The Court condoned the delays, recognizing the Covid-19 pandemic and inadvertent errors as genuine hardship. It emphasized that justice should not be denied due to procedural delays, particularly in light of the Supreme Court's extension of limitation periods during the pandemic. The petitioner was directed to address further reliefs to the Assessing Officer for consideration in accordance with the law. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767488