https://www.taxtmi.com/caselaws?id=778466 HC held that delay in filing the return was attributable to the assessee's Chartered Accountant being pre-occupied with a family function; the audit report was certified and declared losses were not doubted. The assessee promptly applied on 15.12.2022 under Sec. 119(2)(b) once aware of the omission. The HC found the respondent authority erred in rejecting relief on technical grounds, set aside the impugned order and remanded the matter for fresh consideration to condone the delay and allow the assessee to claim the statutory benefit. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778466 HC held that delay in filing the return was attributable to the assessee's Chartered Accountant being pre-occupied with a family function; the audit report was certified and declared losses were not doubted. The assessee promptly applied on 15.12.2022 under Sec. 119(2)(b) once aware of the omission. The HC found the respondent authority erred in rejecting relief on technical grounds, set aside the impugned order and remanded the matter for fresh consideration to condone the delay and allow the assessee to claim the statutory benefit. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778466