Tax filing delay excused due to sufficient justification.

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....The HC condoned the delay of 799 days by the petitioner in filing Form 9A u/s 119(2)(b) of the Income Tax Act. Despite the delay being bona fide, the Assessing Officer rejected the belated filing on hyper-technical grounds without considering the petitioner's justification letters. The HC held that dissuading belated filing can be counterproductive and where sufficient cause for delay is explained, it ought to be condoned to uphold the object and purpose of tax laws. Consequently, the petitioner's delay supported by sufficient cause was condoned.....