https://www.taxtmi.com/caselaws?id=799321 Condonation of delayed returns seeking the Section 80P deduction is governed by the specific CBDT scheme for cooperative societies, rather than general guidance concerning delayed refund or loss claims. The specific scheme requires consideration of circumstances beyond the taxpayer's control, including delays in statutory audit, and whether genuine hardship arose. Delayed receipt of an audit report through the State Audit Department during COVID-19 restrictions, followed by an explained short filing delay, supports a liberal rather than hypertechnical approach to condonation. Once delay is condoned, the delayed return may be considered for the Section 80P deduction in accordance with law. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799321 Condonation of delayed returns seeking the Section 80P deduction is governed by the specific CBDT scheme for cooperative societies, rather than general guidance concerning delayed refund or loss claims. The specific scheme requires consideration of circumstances beyond the taxpayer's control, including delays in statutory audit, and whether genuine hardship arose. Delayed receipt of an audit report through the State Audit Department during COVID-19 restrictions, followed by an explained short filing delay, supports a liberal rather than hypertechnical approach to condonation. Once delay is condoned, the delayed return may be considered for the Section 80P deduction in accordance with law. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799321