Karnataka HC Condones Delay in Filing ITR by 2 Hours 38 Mins & 26 Seconds

Century Joint Developments Pvt. Ltd. Vs Central Board of Direct Taxes (Karnataka High Court) In Century Joint Developments Pvt. Ltd. Vs Central Board of Direct Taxes, the Karnataka High Court condoned a 2-hour and 38-minute delay in filing income tax returns (ITR) for the Assessment Year 2019-20, citing genuine hardship faced by the petitioner. The petitioner sought to quash the order issued under Section 119(2)(b) of the Income Tax Act, 1961, which had rejected the request for condonation of delay. The court found that the Central Board of Direct Taxes (CBDT) had adopted a hyper-technical app...