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    <title>2025 (11) TMI 341 - GUJARAT HIGH COURT</title>
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    <description>HC quashed the impugned order under s.119(2)(b) and held that delay in filing the return for AY 2020-21 should be condoned. The petitioner, an NRI resident abroad who faced COVID-related travel restrictions and had furnished income computation and evidence of TDS in Form 26AS, was permitted to file the return for AY 2020-21. The rejection of the application was found untenable and set aside.</description>
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      <description>HC quashed the impugned order under s.119(2)(b) and held that delay in filing the return for AY 2020-21 should be condoned. The petitioner, an NRI resident abroad who faced COVID-related travel restrictions and had furnished income computation and evidence of TDS in Form 26AS, was permitted to file the return for AY 2020-21. The rejection of the application was found untenable and set aside.</description>
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