https://www.taxtmi.com/highlights?id=88457 HC allowed petitioner's application u/s 119(2)(b) for condonation of delay in filing revised ITR. The court found that the ITR was initially rejected due to an incorrect box being ticked regarding cash transactions, which did not impact actual income assessment. The petitioner demonstrated genuine hardship and claimed cash receipts were NIL, with cash payments not exceeding five percent of total payments. The court set aside the order rejecting the ITR and permitted the petitioner to file a revised return, recognizing the technical nature of the initial filing error. en-us Fri, 16 May 2025 08:40:38 +0530 Fri, 16 May 2025 08:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88457 HC allowed petitioner's application u/s 119(2)(b) for condonation of delay in filing revised ITR. The court found that the ITR was initially rejected due to an incorrect box being ticked regarding cash transactions, which did not impact actual income assessment. The petitioner demonstrated genuine hardship and claimed cash receipts were NIL, with cash payments not exceeding five percent of total payments. The court set aside the order rejecting the ITR and permitted the petitioner to file a revised return, recognizing the technical nature of the initial filing error. Highlights Income Tax Fri, 16 May 2025 08:40:38 +0530 https://www.taxtmi.com/highlights?id=88457