https://www.taxtmi.com/caselaws?id=788436 Petition challenges refusal to condone a 169 day delay in filing the income tax return for AY 2022 23; court applied the discretionary standard for delay condonation, treating internal director disputes that prevented finalisation of accounts and delayed the tax audit as a reasonable cause. Balancing the petitioner's consistent prior compliance and the prejudice of denying a substantive tax claim, the court found the revenue orders unsustainable and allowed relief: the delay is condoned and the return is to be accepted as a belated statutory return with an opened e filing window for submission. en-us Tue, 17 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788436 Petition challenges refusal to condone a 169 day delay in filing the income tax return for AY 2022 23; court applied the discretionary standard for delay condonation, treating internal director disputes that prevented finalisation of accounts and delayed the tax audit as a reasonable cause. Balancing the petitioner's consistent prior compliance and the prejudice of denying a substantive tax claim, the court found the revenue orders unsustainable and allowed relief: the delay is condoned and the return is to be accepted as a belated statutory return with an opened e filing window for submission. Case-Laws Income Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788436