Bombay HC Condoned Delay in Filing Income Tax Return Due to Genuine Reasons

Smita Dilip Ghule Vs Central Board of Direct Taxes & Others (Bombay High Court) Bombay High Court held that non-filing of return of income within prescribed time due to genuine and valid reasons should be condoned. Accordingly, delay in filing of return of income condoned. Facts- The Petitioner is an individual and is a doctor by profession. The Petitioner’s Return of Income, u/s. 139 (1), for the Assessment Year 2020-2021, was due to be filed on 10th January, 2021 as per the extended due date, however, the Return of Income was filed on 31st March, 2021, declaring total income of Rs.6,75...