Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.

Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees. https://www.taxtmi.com/highlights?id=101846 Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns. en-us Sat, 18 Jul 2026 08:27:56 +0530 Sat, 18 Jul 2026 08:27:58 +0530 TaxTMI RSS Generator Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees. https://www.taxtmi.com/highlights?id=101846 Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns. Highlights Income Tax Sat, 18 Jul 2026 08:27:56 +0530 https://www.taxtmi.com/highlights?id=101846