2024 (9) TMI 1942

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....der / Decisions)<br>Dated:- 30-9-2024<br>Writ Petition No. 25709 of 2024 (T - RES) - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Aprameya K., Advocate For Sri. Atul Krishna Rao Alur., Advocate For the Respondents : Sri. Timmanna Bhat., Advocate For R1; Sri. M Tirumalesh, Advocate For R2 To R5 ORAL ORDER : In this petition, petitioner seeks the....

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.... 3. A perusal of the material on record will indicate that the petitioner did not file its Income Tax Return for the assessment year 2021-22 within due date which has expired on 31.10.2021. Subsequently, the petitioner filed an application dated 29.07.2022 under Section 119 (2)(b) of the Income Tax Act, 1961 seeking condonation of delay 458 days in submitting the Income Tax Return. In the said ap....

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....eturns on account of Covid pandemic, financial distress/hardship and dispute pending before NCLT which constitutes genuine hardship, bonafide reasons and sufficient cause as indicated in CBDT circular No.9/2015 dated 09.06.2015 and as such, the impugned order warrants interference by this Court in the present petition. 5. In the result, I pass the following: ORDER i) Petition is her....