https://www.taxtmi.com/caselaws?id=783267 HC dismissed the writ petition challenging rejection of condonation of a 30-month delay in filing ITR for AY 2018-19 under s.119 of the Income-tax Act. The Court held that internal disputes between directors and financial difficulties of an ongoing company do not constitute "genuine hardship" warranting condonation, particularly when no documentary evidence of such disputes was produced. The timely filing of ITRs for AYs 2017-18 and 2019-20 showed that statutory obligations could have been complied with for AY 2018-19 as well. Relying on precedent, HC reiterated that liberal construction of "genuine hardship" cannot extend to condoning such an excessive, unexplained delay. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783267 HC dismissed the writ petition challenging rejection of condonation of a 30-month delay in filing ITR for AY 2018-19 under s.119 of the Income-tax Act. The Court held that internal disputes between directors and financial difficulties of an ongoing company do not constitute "genuine hardship" warranting condonation, particularly when no documentary evidence of such disputes was produced. The timely filing of ITRs for AYs 2017-18 and 2019-20 showed that statutory obligations could have been complied with for AY 2018-19 as well. Relying on precedent, HC reiterated that liberal construction of "genuine hardship" cannot extend to condoning such an excessive, unexplained delay. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783267