https://www.taxtmi.com/caselaws?id=793178 Condonation of delay in filing the income-tax return was allowed where the assessee, a Primary Agricultural Cooperative Credit Society, had filed the return after the due date and after notice under Section 148, but refusal to condone would have defeated the benefit of Section 80-P. The Court treated the default as procedural rather than deliberate and applied the principle that procedure is a handmaid of justice, holding that the strict conditions in CBDT Circular No. 13/2023 did not prevent relief on these facts. The rejection order was set aside, the delay was condoned, and a fresh assessment was directed on the basis of the return filed. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793178 Condonation of delay in filing the income-tax return was allowed where the assessee, a Primary Agricultural Cooperative Credit Society, had filed the return after the due date and after notice under Section 148, but refusal to condone would have defeated the benefit of Section 80-P. The Court treated the default as procedural rather than deliberate and applied the principle that procedure is a handmaid of justice, holding that the strict conditions in CBDT Circular No. 13/2023 did not prevent relief on these facts. The rejection order was set aside, the delay was condoned, and a fresh assessment was directed on the basis of the return filed. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793178