https://www.taxtmi.com/caselaws?id=774834 MP HC allowed condonation of delay in filing ITR Form 10-B and Form-10. The due date was 15.2.2021 under Section 139(4) but forms were filed on 9.3.2021. The court relied on SC's suo motu cognizance regarding COVID-19 difficulties, which extended limitation periods from 15.3.2020 to 28.2.2022, granting all persons 90 days from 1.3.2022. Since the limitation expired during the protected period, petitioner was entitled to condonation. The impugned order dated 22.7.2022 was quashed and the application under Section 119(2)(b) was allowed. en-us Mon, 07 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774834 MP HC allowed condonation of delay in filing ITR Form 10-B and Form-10. The due date was 15.2.2021 under Section 139(4) but forms were filed on 9.3.2021. The court relied on SC's suo motu cognizance regarding COVID-19 difficulties, which extended limitation periods from 15.3.2020 to 28.2.2022, granting all persons 90 days from 1.3.2022. Since the limitation expired during the protected period, petitioner was entitled to condonation. The impugned order dated 22.7.2022 was quashed and the application under Section 119(2)(b) was allowed. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774834