https://www.taxtmi.com/caselaws?id=770060 A delayed return filed beyond the section 139(1) due date was initially used to deny deduction under section 80P through section 80AC, but the Principal Chief Commissioner had condoned the delay under section 119(2)(b) read with CBDT Circular No. 13/2023. Once that condonation existed, the effect of delay could not be ignored and the assessment had to be reconsidered on that basis. The matter was remitted to the Assessing Officer to verify the condonation order, give effect to it, and pass a fresh order in accordance with law. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770060 A delayed return filed beyond the section 139(1) due date was initially used to deny deduction under section 80P through section 80AC, but the Principal Chief Commissioner had condoned the delay under section 119(2)(b) read with CBDT Circular No. 13/2023. Once that condonation existed, the effect of delay could not be ignored and the assessment had to be reconsidered on that basis. The matter was remitted to the Assessing Officer to verify the condonation order, give effect to it, and pass a fresh order in accordance with law. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770060