https://www.taxtmi.com/caselaws?id=791215 Section 119(2)(b) empowers the tax administration to admit belated claims where genuine hardship is shown, and the governing condonation circular requires a case-specific assessment of reasonable cause. Medical material showed that the working partner was under treatment when the return was delayed, and the authorities failed to properly appreciate that evidence. The claim was also linked to refund of TDS rather than tax evasion. On that basis, the delay was treated as covered by genuine hardship and the rejection order was unsustainable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791215 Section 119(2)(b) empowers the tax administration to admit belated claims where genuine hardship is shown, and the governing condonation circular requires a case-specific assessment of reasonable cause. Medical material showed that the working partner was under treatment when the return was delayed, and the authorities failed to properly appreciate that evidence. The claim was also linked to refund of TDS rather than tax evasion. On that basis, the delay was treated as covered by genuine hardship and the rejection order was unsustainable. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791215