https://www.taxtmi.com/caselaws?id=469599 Delay in filing an income-tax return may be condoned under Section 119(2)(b) where the assessee shows genuine hardship supported by bona fide and sufficient reasons. The text states that Covid-related disruption, financial distress, and pendency before the NCLT were treated as cogent grounds within the scope of CBDT Circular No. 9/2015. On that basis, the delay was condoned, the rejection order was set aside, and the belated return was accepted for further action in accordance with law. en-us Mon, 30 Sep 2024 00:00:00 +0530 Tue, 23 Jun 2026 19:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469599 Delay in filing an income-tax return may be condoned under Section 119(2)(b) where the assessee shows genuine hardship supported by bona fide and sufficient reasons. The text states that Covid-related disruption, financial distress, and pendency before the NCLT were treated as cogent grounds within the scope of CBDT Circular No. 9/2015. On that basis, the delay was condoned, the rejection order was set aside, and the belated return was accepted for further action in accordance with law. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469599