https://www.taxtmi.com/highlights?id=87388 HC allowed the petitioner's application for condonation of delay in filing audit report during COVID-19 pandemic. The Commissioner's initial rejection was deemed hyper-technical, disregarding the extenuating circumstances. The court recognized the recent amendment to audit report filing requirements and referenced SC's suo motu order extending limitation periods. Considering the minimal 25-day delay and pandemic-related challenges, the HC set aside the previous order and condoned the delay in filing the audit report for the assessment year 2021-2022, thereby providing relief to the petitioner. en-us Sat, 12 Apr 2025 08:39:15 +0530 Sat, 12 Apr 2025 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87388 HC allowed the petitioner's application for condonation of delay in filing audit report during COVID-19 pandemic. The Commissioner's initial rejection was deemed hyper-technical, disregarding the extenuating circumstances. The court recognized the recent amendment to audit report filing requirements and referenced SC's suo motu order extending limitation periods. Considering the minimal 25-day delay and pandemic-related challenges, the HC set aside the previous order and condoned the delay in filing the audit report for the assessment year 2021-2022, thereby providing relief to the petitioner. Highlights Income Tax Sat, 12 Apr 2025 08:39:15 +0530 https://www.taxtmi.com/highlights?id=87388