1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Condonation of delay: bona fide short technical glitches in filing income tax returns warrant equitable condonation by authorities.</h1> The High Court held that a one day, bona fide delay in filing an income tax return due to a technical portal glitch could not be rejected merely because the return had been processed with a demand; such reasoning was misconceived. Applying earlier authorities that endorse an empathetic and non rigid approach, the court emphasised that short delays caused by genuine human or technical problems should be condoned in exercise of administrative discretion, reinforcing the primacy of equity and justice in condonation applications for returns.
TaxTMI 
TaxTMI 