https://www.taxtmi.com/caselaws?id=472204 Genuine hardship under Section 119(2)(b) requires a liberal assessment of the reasons for delay in filing a return. Pandemic restrictions, reduced staff capacity, limited access to business records and compliance duties at construction sites may constitute material circumstances supporting condonation. Circular No. 09/2015 on belated refund claims and carry-forward of losses did not govern the application. Availability of a deduction under Section 80-IBA could not justify refusing condonation. The refusal to condone the 13-day delay was unsustainable and required reconsideration after addressing the stated hardship factors. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 02 Oct 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472204 Genuine hardship under Section 119(2)(b) requires a liberal assessment of the reasons for delay in filing a return. Pandemic restrictions, reduced staff capacity, limited access to business records and compliance duties at construction sites may constitute material circumstances supporting condonation. Circular No. 09/2015 on belated refund claims and carry-forward of losses did not govern the application. Availability of a deduction under Section 80-IBA could not justify refusing condonation. The refusal to condone the 13-day delay was unsustainable and required reconsideration after addressing the stated hardship factors. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472204