https://www.taxtmi.com/caselaws?id=780874 HC quashed the order under s.119(2)(b) and held that delay in filing the return for A.Y.2020-21 must be condoned. The petitioner, an NRI resident in Nairobi since 1965, was genuinely prevented by COVID-19 from filing; the petitioner had furnished income computation and the purchaser deposited TDS reflected in Form 26AS. The court directed that the delay be condoned and permitted belated filing of the return for A.Y.2020-21, enabling the petitioner to claim the refund as per the filed computation. en-us Mon, 06 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780874 HC quashed the order under s.119(2)(b) and held that delay in filing the return for A.Y.2020-21 must be condoned. The petitioner, an NRI resident in Nairobi since 1965, was genuinely prevented by COVID-19 from filing; the petitioner had furnished income computation and the purchaser deposited TDS reflected in Form 26AS. The court directed that the delay be condoned and permitted belated filing of the return for A.Y.2020-21, enabling the petitioner to claim the refund as per the filed computation. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780874