https://www.taxtmi.com/caselaws?id=790423 Delay in filing Form 10 for Assessment Year 2022-23 was condonable under Section 119(2)(b) where the default arose from the compliance failure of the professional engaged by the assessee, supported by affidavit, and no benefit from the delay was shown. The prior acceptance of the explanation for the delayed return of income also supported condonation for Form 10. Refusing relief would have caused grave hardship and an avoidable tax burden for a procedural lapse, so the rejection of condonation was unsustainable. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790423 Delay in filing Form 10 for Assessment Year 2022-23 was condonable under Section 119(2)(b) where the default arose from the compliance failure of the professional engaged by the assessee, supported by affidavit, and no benefit from the delay was shown. The prior acceptance of the explanation for the delayed return of income also supported condonation for Form 10. Refusing relief would have caused grave hardship and an avoidable tax burden for a procedural lapse, so the rejection of condonation was unsustainable. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790423