https://www.taxtmi.com/caselaws?id=770823 A clerical error in the audit-information tick box of an income-tax return, where the taxpayer asserted that no tax audit report was required and the factual position on cash receipts and payments was not controverted, can justify relief under Section 119(2)(b) if refusal would block correction of a bona fide mistake. The Delhi HC treated the defect as causing genuine hardship because it had no bearing on the assessment of income. The condonation request was therefore allowed, the rejection order was set aside, and the revised return was to be considered on its own merits if filed within the stipulated period. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770823 A clerical error in the audit-information tick box of an income-tax return, where the taxpayer asserted that no tax audit report was required and the factual position on cash receipts and payments was not controverted, can justify relief under Section 119(2)(b) if refusal would block correction of a bona fide mistake. The Delhi HC treated the defect as causing genuine hardship because it had no bearing on the assessment of income. The condonation request was therefore allowed, the rejection order was set aside, and the revised return was to be considered on its own merits if filed within the stipulated period. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770823