https://www.taxtmi.com/caselaws?id=789854 A beneficial CBDT circular issued under Section 119(2)(b) to mitigate genuine hardship was treated as applicable to bona fide cases beyond the assessment years specifically mentioned, where the year restriction had no rational nexus with the relief intended. The Delhi HC noted that Circular No. 17/2024 dated 18.11.2024 empowered the PCIT or Commissioner to condone delay in filing prescribed forms, unlike Circular No. 11/2024, and held that the assessee's delayed filing of Form 10IC could be considered on that basis. The rejection of the condonation application was set aside and the matter remanded for fresh decision in accordance with law. en-us Thu, 09 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789854 A beneficial CBDT circular issued under Section 119(2)(b) to mitigate genuine hardship was treated as applicable to bona fide cases beyond the assessment years specifically mentioned, where the year restriction had no rational nexus with the relief intended. The Delhi HC noted that Circular No. 17/2024 dated 18.11.2024 empowered the PCIT or Commissioner to condone delay in filing prescribed forms, unlike Circular No. 11/2024, and held that the assessee's delayed filing of Form 10IC could be considered on that basis. The rejection of the condonation application was set aside and the matter remanded for fresh decision in accordance with law. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789854