https://www.taxtmi.com/caselaws?id=784798 Section 119(2)(b) permits condonation where filing delay arises from genuine hardship and circumstances beyond the assessee's control, and the enquiry must be liberal, justice-oriented, and confined to the relevant assessment years. In the context of cooperative societies seeking deduction under Section 80P, delayed statutory audit and late appointment of auditors may constitute sufficient cause when supported by correspondence and other material. A hyper-technical or pedantic refusal is not justified where the documentary record shows that audit was completed and the hardship was real. On that footing, the delay was treated as liable to be condoned and the returns with audit reports could be filed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784798 Section 119(2)(b) permits condonation where filing delay arises from genuine hardship and circumstances beyond the assessee's control, and the enquiry must be liberal, justice-oriented, and confined to the relevant assessment years. In the context of cooperative societies seeking deduction under Section 80P, delayed statutory audit and late appointment of auditors may constitute sufficient cause when supported by correspondence and other material. A hyper-technical or pedantic refusal is not justified where the documentary record shows that audit was completed and the hardship was real. On that footing, the delay was treated as liable to be condoned and the returns with audit reports could be filed. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784798