https://www.taxtmi.com/caselaws?id=777886 HC quashed the order refusing condonation and allowed a 15-day delay in filing Form 10IC for AY 2021-22. Court held that filing Form 10IC within the due date under s.139(1) suffices for entitlement to s.115BAA even if the return was filed after that due date, and that non-compliance with Circular No.19/2023 does not oust the power under s.119(2)(b) to condone delay. Finding bona fides and only inadvertent oversight by the taxpayer's CA, HC exercised leniency and condoned the 15-day delay. en-us Mon, 25 Aug 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777886 HC quashed the order refusing condonation and allowed a 15-day delay in filing Form 10IC for AY 2021-22. Court held that filing Form 10IC within the due date under s.139(1) suffices for entitlement to s.115BAA even if the return was filed after that due date, and that non-compliance with Circular No.19/2023 does not oust the power under s.119(2)(b) to condone delay. Finding bona fides and only inadvertent oversight by the taxpayer's CA, HC exercised leniency and condoned the 15-day delay. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777886