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2023 (4) TMI 955 - TELANGANA HIGH COURTCondonation of delay in filing income tax return u/s 119(2)(b) for the assessment year 2021-2022 - As stated that because of COVID-19 pandemic, financial condition of the petitioner was severely affected because of which it could not file the income tax return within the due date - HELD THAT:- We are of the view that it is a case of genuine hardship on the part of the petitioner which prevented it from filing the return and the related form within the due date. Besides, the delay is of only about fifteen days time. That being the position, we feel that present is a fit case where CBDT may exercise its discretion under clause (b) of sub-section (2) of Section 119 of the Act and do the needful. Accordingly, we direct respondent No.3 – CBDT, to consider the grievance of the petitioner and thereafter pass appropriate order under Section 119(2)(b) of the Act regarding condonation of delay in filing the return of income for the assessment year 2021-2022 along with Form 10-IC of the Act. Let the above exercise be carried out within a period of two months from the date of receipt of a copy of this order.
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