https://www.taxtmi.com/caselaws?id=797017 Delay in filing a corrected return to add the prefix "M/s." to an assessee-firm's name may be condoned under Section 119(2)(b) where the original return was timely and the correction is purely clerical. No change to the PAN, the firm's constitution, returned income, tax liability, or substantive claims arises from such correction, and no prejudice is caused to the Revenue. The condonation power should advance substantial justice where genuine hardship would otherwise result and should not be denied on a hyper-technical procedural ground. The corrected return should be treated as validly filed and processed according to law. en-us Fri, 07 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797017 Delay in filing a corrected return to add the prefix "M/s." to an assessee-firm's name may be condoned under Section 119(2)(b) where the original return was timely and the correction is purely clerical. No change to the PAN, the firm's constitution, returned income, tax liability, or substantive claims arises from such correction, and no prejudice is caused to the Revenue. The condonation power should advance substantial justice where genuine hardship would otherwise result and should not be denied on a hyper-technical procedural ground. The corrected return should be treated as validly filed and processed according to law. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797017