Internal Director Disputes Not ‘Genuine Hardship’ for ITR Filing Delay: Delhi HC

Sirez Limited Vs Union of India & Ors. (Delhi High Court) In the case of Sirez Limited v. Union of India & Ors., the Delhi High Court considered a petition filed by Sirez Limited seeking condonation of delay in filing its Income Tax Return (ITR) for Assessment Year (AY) 2018-19 and refund of TDS amounting to Rs. 19,73,540. The petitioner, incorporated on 15.06.2005 and engaged in digital marketing, mobile app development, website development, and related activities, filed its ITR for AY 2018-19 on 20.09.2021, approximately 30 months after the extended due date of 31.10.2018. The petiti...