https://www.taxtmi.com/caselaws?id=779909 The HC allowed the petitions and directed the petitioner to file a fresh application for condonation of delay under Section 119(2)(b); the respondent is directed to consider that application on its merits. The court recorded that earlier denial had turned on the authority's finding of no cogent proof of "genuine hardship" and non-furnishing of required documents, but nonetheless granted relief by permitting a fresh opportunity to seek condonation and have the claim considered. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779909 The HC allowed the petitions and directed the petitioner to file a fresh application for condonation of delay under Section 119(2)(b); the respondent is directed to consider that application on its merits. The court recorded that earlier denial had turned on the authority's finding of no cogent proof of "genuine hardship" and non-furnishing of required documents, but nonetheless granted relief by permitting a fresh opportunity to seek condonation and have the claim considered. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779909