https://www.taxtmi.com/caselaws?id=779433 Applications under Section 119(2)(b) for condonation of delay in filing a return should be dealt with on a justice-oriented, not pedantic, basis. The text states that where a short delay is satisfactorily explained, there is no justification to refuse condonation. It further notes that, on those facts, the rejection order and the consequential intimation under Section 143(1) were quashed and the writ petition succeeded. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779433 Applications under Section 119(2)(b) for condonation of delay in filing a return should be dealt with on a justice-oriented, not pedantic, basis. The text states that where a short delay is satisfactorily explained, there is no justification to refuse condonation. It further notes that, on those facts, the rejection order and the consequential intimation under Section 143(1) were quashed and the writ petition succeeded. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779433