https://www.taxtmi.com/highlights?id=97948 Condonation of delay under the tax regime was granted where internal directoral disputes and pending company-law proceedings before the NCLT delayed finalisation of accounts; the court held those circumstances constituted reasonable cause for a 169-day delay and set aside earlier refusals. Supporting documents for the NCLT proceedings were accepted as proof of the impediment, and the court directed the belated filing to be uploaded and treated as a valid return under the statutory provision for treated returns, permitting filing within four weeks and reopening the e filing window. en-us Sat, 21 Mar 2026 08:29:07 +0530 Sat, 21 Mar 2026 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97948 Condonation of delay under the tax regime was granted where internal directoral disputes and pending company-law proceedings before the NCLT delayed finalisation of accounts; the court held those circumstances constituted reasonable cause for a 169-day delay and set aside earlier refusals. Supporting documents for the NCLT proceedings were accepted as proof of the impediment, and the court directed the belated filing to be uploaded and treated as a valid return under the statutory provision for treated returns, permitting filing within four weeks and reopening the e filing window. Highlights Income Tax Sat, 21 Mar 2026 08:29:07 +0530 https://www.taxtmi.com/highlights?id=97948