https://www.taxtmi.com/caselaws?id=775441 The HC allowed the petition seeking condonation of delay in filing Form 10-IC for AY 2021-22, exercised under section 115BAA for reduced tax rates. The court noted CBDT's Circular No. 6/2022 relaxed the filing deadline due to technical issues, permitting late submission until 30.06.2022. The respondent was directed to permit the petitioner to file a fresh Form 10-IC and consider condoning the delay by treating the late filing as timely for AY 2021. The petition was allowed, enabling the petitioner to obtain Form 10-IC and thereafter apply afresh for condonation of delay under section 119(2)(b). en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 17:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775441 The HC allowed the petition seeking condonation of delay in filing Form 10-IC for AY 2021-22, exercised under section 115BAA for reduced tax rates. The court noted CBDT's Circular No. 6/2022 relaxed the filing deadline due to technical issues, permitting late submission until 30.06.2022. The respondent was directed to permit the petitioner to file a fresh Form 10-IC and consider condoning the delay by treating the late filing as timely for AY 2021. The petition was allowed, enabling the petitioner to obtain Form 10-IC and thereafter apply afresh for condonation of delay under section 119(2)(b). Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775441