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Petitioner Wins Relief: Income Tax Return Delay Condonation Granted After Demonstrating Interconnected Assessment Years
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....HC allowed the petition challenging the rejection of delay condonation for filing revised income tax return for AY 2019-20. The court found that the petitioner's inability to file the revised return was due to pending delay condonation for earlier assessment years. The impugned order dated 05.09.2023 was quashed and the matter remanded to the respondent to pass a fresh order condoning the delay within 12 weeks, considering the PCIT's recommendation and the interconnected nature of the revised return filing across multiple assessment years.....