https://www.taxtmi.com/caselaws?id=767782 The HC set aside the impugned order rejecting the petitioner's request for condonation of delay in filing Income Tax Returns for the assessment year 2021-22. The Court found that the order lacked adequate reasoning and failed to consider the genuine hardships caused by the COVID-19 pandemic, such as operational disruptions and medical issues. The matter was remanded for fresh consideration, allowing the petitioner to submit additional evidence. The Court emphasized the need for a liberal approach in assessing claims of genuine hardship under Section 119(2)(b) during extraordinary circumstances like a pandemic. en-us Thu, 27 Feb 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767782 The HC set aside the impugned order rejecting the petitioner's request for condonation of delay in filing Income Tax Returns for the assessment year 2021-22. The Court found that the order lacked adequate reasoning and failed to consider the genuine hardships caused by the COVID-19 pandemic, such as operational disruptions and medical issues. The matter was remanded for fresh consideration, allowing the petitioner to submit additional evidence. The Court emphasized the need for a liberal approach in assessing claims of genuine hardship under Section 119(2)(b) during extraordinary circumstances like a pandemic. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767782