https://www.taxtmi.com/caselaws?id=770978 HC set aside the order denying condonation and directed that the one-day delay in filing the ITR for AY 2016-17 be treated as condoned under s.119(2)(b). The court found genuine hardship as the petitioner had commenced uploading the return and two vital documents, making income ascertainable, and held the taxing authority was obliged to exercise its discretionary power to relax conditions. The application under s.119(2)(b) was allowed. en-us Thu, 08 May 2025 00:00:00 +0530 Tue, 28 Oct 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770978 HC set aside the order denying condonation and directed that the one-day delay in filing the ITR for AY 2016-17 be treated as condoned under s.119(2)(b). The court found genuine hardship as the petitioner had commenced uploading the return and two vital documents, making income ascertainable, and held the taxing authority was obliged to exercise its discretionary power to relax conditions. The application under s.119(2)(b) was allowed. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770978