https://www.taxtmi.com/caselaws?id=795233 Condonation of delay for filing Form 10DA and claiming a deduction under Section 119(2)(b) must be considered to prevent genuine hardship through a justice-oriented assessment of the delay explanation and claim merits. Financial capacity of a corporate assessee does not negate genuine hardship, and the absence of action against an auditor does not undermine an undisputed certificate that the omission was inadvertent. The authority should not reject a potentially meritorious claim perfunctorily or rely on matters outside its condonation power. Rejection of condonation was set aside, requiring reconsideration on merits. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 18 Jul 2026 13:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795233 Condonation of delay for filing Form 10DA and claiming a deduction under Section 119(2)(b) must be considered to prevent genuine hardship through a justice-oriented assessment of the delay explanation and claim merits. Financial capacity of a corporate assessee does not negate genuine hardship, and the absence of action against an auditor does not undermine an undisputed certificate that the omission was inadvertent. The authority should not reject a potentially meritorious claim perfunctorily or rely on matters outside its condonation power. Rejection of condonation was set aside, requiring reconsideration on merits. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795233