https://www.taxtmi.com/highlights?id=103964 CBDT Circular No. 13/2023 specifically governs condonation applications by co-operative societies that filed delayed returns while claiming deduction under section 80P for covered assessment years, displacing the general framework in Circular No. 09/2015 for refunds and loss carry-forwards. Reliance solely on the general circular without considering the specific circular reflects non-application of mind. COVID-19 restrictions and delayed statutory audit reports routed through the State Audit Department may constitute genuine hardship under Circular No. 13/2023. Condonation relief under section 119(2)(b) should be applied liberally rather than defeated on a hyper-technical basis, enabling consideration of a qualifying section 80P claim on merits. en-us Sat, 19 Sep 2026 08:20:50 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103964 CBDT Circular No. 13/2023 specifically governs condonation applications by co-operative societies that filed delayed returns while claiming deduction under section 80P for covered assessment years, displacing the general framework in Circular No. 09/2015 for refunds and loss carry-forwards. Reliance solely on the general circular without considering the specific circular reflects non-application of mind. COVID-19 restrictions and delayed statutory audit reports routed through the State Audit Department may constitute genuine hardship under Circular No. 13/2023. Condonation relief under section 119(2)(b) should be applied liberally rather than defeated on a hyper-technical basis, enabling consideration of a qualifying section 80P claim on merits. Highlights Income Tax Sat, 19 Sep 2026 08:20:50 +0530 https://www.taxtmi.com/highlights?id=103964