https://www.taxtmi.com/caselaws?id=774598 ITAT Pune condoned the delay in filing rectification applications u/s.154 beyond the four-year limitation period. The tribunal held that where delay occurs due to reasons beyond the assessee's control and genuine hardship, particularly when dependent on tax consultants who failed to advise on time limits, a sympathetic approach should be taken. Following the precedent in Bansal Propbuild Private Limited, the delay was condoned in the interest of justice. The matter was restored to the Assessing Officer to entertain the rectification applications, and appeals were allowed for statistical purposes. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774598 ITAT Pune condoned the delay in filing rectification applications u/s.154 beyond the four-year limitation period. The tribunal held that where delay occurs due to reasons beyond the assessee's control and genuine hardship, particularly when dependent on tax consultants who failed to advise on time limits, a sympathetic approach should be taken. Following the precedent in Bansal Propbuild Private Limited, the delay was condoned in the interest of justice. The matter was restored to the Assessing Officer to entertain the rectification applications, and appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774598