https://www.taxtmi.com/caselaws?id=776358 The HC allowed the petition, set aside the impugned order and condoned the delay in filing the return for A.Y. 2024-25. The court held that reliance on professional advice does not preclude errors or delay and is not a valid ground to refuse condonation. It also found no legal requirement to substantiate a deduction under s. 80IBA at the condonation stage; such matters can be examined during assessment if the return is accepted. Refusal to condone delay would cause genuine hardship by denying a substantial statutory deduction, so delay should be liberally condoned. en-us Mon, 04 Aug 2025 00:00:00 +0530 Sat, 15 Nov 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776358 The HC allowed the petition, set aside the impugned order and condoned the delay in filing the return for A.Y. 2024-25. The court held that reliance on professional advice does not preclude errors or delay and is not a valid ground to refuse condonation. It also found no legal requirement to substantiate a deduction under s. 80IBA at the condonation stage; such matters can be examined during assessment if the return is accepted. Refusal to condone delay would cause genuine hardship by denying a substantial statutory deduction, so delay should be liberally condoned. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776358