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Delhi HC Condones 1-Day ITR Filing Delay
Case Law Details
- Case Name
- Square Vision India Pvt Ltd Vs PCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Square Vision India Pvt Ltd Vs PCIT (Delhi High Court)
Delhi High Court has set aside an order by the Principal Commissioner of Income Tax (PCIT)-7, Delhi, which had rejected an application from Square Vision India Pvt Ltd seeking condonation for a one-day delay in filing its Income Tax Return (ITR) for Assessment Year (AY) 2016-17. The High Court’s ruling emphasizes the principle of genuine hardship under Section 119(2)(b) of the Income Tax Act, 1961.
The petitioner’s ITR for AY 2016-17 was due by October 17, 2016, an extended deadline set by the Central Board of Direct Taxes (CBD...
