https://www.taxtmi.com/caselaws?id=791032 Delay in filing Form 10-IC under Section 119(2)(b) was examined against CBDT circulars meant to relieve genuine hardship. The Court accepted that a COVID-19-related explanation supported by medical material should not be rejected hyper-technically, but it also held that the circulars fixed an outer limit of three years from the end of the relevant assessment year for such condonation requests. On that construction, an application for Assessment Year 2020-21 had to be made by 31.03.2024, and a later request could not be entertained. The rejection of the condonation application was therefore upheld. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791032 Delay in filing Form 10-IC under Section 119(2)(b) was examined against CBDT circulars meant to relieve genuine hardship. The Court accepted that a COVID-19-related explanation supported by medical material should not be rejected hyper-technically, but it also held that the circulars fixed an outer limit of three years from the end of the relevant assessment year for such condonation requests. On that construction, an application for Assessment Year 2020-21 had to be made by 31.03.2024, and a later request could not be entertained. The rejection of the condonation application was therefore upheld. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791032