Taxpayer Wins Relief: One-Day Delay Condoned for Income Tax Return Filing Under Section 119(2)(b)

Taxpayer Wins Relief: One-Day Delay Condoned for Income Tax Return Filing Under Section 119(2)(b) https://www.taxtmi.com/highlights?id=88512 HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations. en-us Mon, 19 May 2025 08:37:41 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator Taxpayer Wins Relief: One-Day Delay Condoned for Income Tax Return Filing Under Section 119(2)(b) https://www.taxtmi.com/highlights?id=88512 HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations. Highlights Income Tax Mon, 19 May 2025 08:37:41 +0530 https://www.taxtmi.com/highlights?id=88512