https://www.taxtmi.com/caselaws?id=767893 Gujarat HC allowed petitioner's writ petition challenging rejection of condonation application under Section 119(2)(b) for delayed filing of income tax return for AY 2020-21. Court found genuine hardship as non-resident petitioner in USA was prevented from filing return due to COVID-19 travel restrictions and purchaser's delayed TDS deposit until June 2022. HC quashed impugned order and directed condonation of delay, permitting belated return filing for claiming refund based on submitted income computation and long-term capital gains calculation. en-us Tue, 04 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767893 Gujarat HC allowed petitioner's writ petition challenging rejection of condonation application under Section 119(2)(b) for delayed filing of income tax return for AY 2020-21. Court found genuine hardship as non-resident petitioner in USA was prevented from filing return due to COVID-19 travel restrictions and purchaser's delayed TDS deposit until June 2022. HC quashed impugned order and directed condonation of delay, permitting belated return filing for claiming refund based on submitted income computation and long-term capital gains calculation. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767893