https://www.taxtmi.com/caselaws?id=800253 Section 119(2)(b) provides a statutory remedy to seek condonation for delayed return filing where the appellate authority has no such power. Completion of assessment and pendency of an assessment appeal do not, by themselves, bar that remedy. Genuine hardship requires a liberal assessment of a delay explanation, particularly where a short COVID-19-period delay is substantially similar to a previously accepted delay. Rejection solely on the basis of completed assessment or pending appeal is unsustainable, and the related deduction claim requires consideration on merits in accordance with law. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800253 Section 119(2)(b) provides a statutory remedy to seek condonation for delayed return filing where the appellate authority has no such power. Completion of assessment and pendency of an assessment appeal do not, by themselves, bar that remedy. Genuine hardship requires a liberal assessment of a delay explanation, particularly where a short COVID-19-period delay is substantially similar to a previously accepted delay. Rejection solely on the basis of completed assessment or pending appeal is unsustainable, and the related deduction claim requires consideration on merits in accordance with law. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800253