https://www.taxtmi.com/caselaws?id=463930 HC allowed challenge to the rejection of a condonation application under s.119(2)(b) for delayed IT return filing, holding the authority erred in summarily refusing relief without considering apex and HC orders extending limitation during the COVID-19 period and applicable CBDT guidelines. The court found the Principal CIT's order rejecting condonation to be cryptic, confused and unsustainable in law, quashed that order, and remitted the matter for fresh consideration consistent with the judicial pronouncements and the prescribed procedure. en-us Tue, 14 May 2024 00:00:00 +0530 Mon, 22 Sep 2025 21:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463930 HC allowed challenge to the rejection of a condonation application under s.119(2)(b) for delayed IT return filing, holding the authority erred in summarily refusing relief without considering apex and HC orders extending limitation during the COVID-19 period and applicable CBDT guidelines. The court found the Principal CIT's order rejecting condonation to be cryptic, confused and unsustainable in law, quashed that order, and remitted the matter for fresh consideration consistent with the judicial pronouncements and the prescribed procedure. Case-Laws Income Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463930