https://www.taxtmi.com/caselaws?id=791281 A minimal and bona fide delay in filing a return may warrant condonation where refusal would unjustly deny consequential tax relief such as carry forward of loss. The Court applied Section 119(2)(b) of the Income-tax Act, 1961 and CBDT Circular No. 11 of 2024, holding that the authority must assess genuine hardship and proportionality pragmatically rather than adopt a mechanical approach. On the facts, the 7-day delay was treated as negligible, the denial of relief was found inconsistent with the statutory scheme, and the return was required to be processed in accordance with law. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791281 A minimal and bona fide delay in filing a return may warrant condonation where refusal would unjustly deny consequential tax relief such as carry forward of loss. The Court applied Section 119(2)(b) of the Income-tax Act, 1961 and CBDT Circular No. 11 of 2024, holding that the authority must assess genuine hardship and proportionality pragmatically rather than adopt a mechanical approach. On the facts, the 7-day delay was treated as negligible, the denial of relief was found inconsistent with the statutory scheme, and the return was required to be processed in accordance with law. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791281