https://www.taxtmi.com/caselaws?id=770624 Gujarat HC allowed a cooperative society's petition challenging rejection of application to condone two-day delay in filing income tax return under Section 139(1). The society sought deduction under Section 80P(2)(a)(i) but tax authorities rejected condonation application citing lack of documentary evidence for illness of person handling affairs. HC held that authorities erred in rejecting application despite CBDT Circular 13/2023 and genuine hardship due to health problems of original handler and temporary appointee's unfamiliarity with filing provisions. Court directed fresh order condoning delay within twelve weeks to enable deduction benefit. en-us Tue, 01 Apr 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770624 Gujarat HC allowed a cooperative society's petition challenging rejection of application to condone two-day delay in filing income tax return under Section 139(1). The society sought deduction under Section 80P(2)(a)(i) but tax authorities rejected condonation application citing lack of documentary evidence for illness of person handling affairs. HC held that authorities erred in rejecting application despite CBDT Circular 13/2023 and genuine hardship due to health problems of original handler and temporary appointee's unfamiliarity with filing provisions. Court directed fresh order condoning delay within twelve weeks to enable deduction benefit. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770624