https://www.taxtmi.com/caselaws?id=774119 Gujarat HC allowed petition challenging rejection of application for condonation of delay in filing income tax return. Non-resident petitioner was unaware of procedural requirements and was medically unfit during application pendency. Court held that denial of legitimate refund due to technicalities constitutes genuine hardship when assessee lacks knowledge of procedural aspects. Filing return for claiming statutory benefits is procedural, and accrued benefits cannot be denied on technical grounds. Impugned order quashed, matter remanded for fresh consideration of delay condonation to enable refund. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774119 Gujarat HC allowed petition challenging rejection of application for condonation of delay in filing income tax return. Non-resident petitioner was unaware of procedural requirements and was medically unfit during application pendency. Court held that denial of legitimate refund due to technicalities constitutes genuine hardship when assessee lacks knowledge of procedural aspects. Filing return for claiming statutory benefits is procedural, and accrued benefits cannot be denied on technical grounds. Impugned order quashed, matter remanded for fresh consideration of delay condonation to enable refund. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774119