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2023 (3) TMI 863 - KARNATAKA HIGH COURTCondonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors, bonafide reasons, unavoidable circumstances and sufficient cause delay occured - HELD THAT:- Having regard to the specific assertion on the part of the petitioner to file the returns on or before the specified date due to bonafide reasons, unavoidable circumstances and sufficient cause coupled with the contention that the said delay was on account of change of Auditors and due to prevailing covid-19 pandemic and having regard to the fact that the delay in filing the returns is less than one year, which cannot be said as long or inordinate delay or laches on the part of the petitioner in filing the returns, by adopting a justice oriented approach set aside the impugned order and permit the petitioner to file the returns within a period of three weeks from the date of receipt of a copy of this order. Petition allowed.
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