Delay in filing return of income due to late communication of deduction of TDS condoned

Khetivadi Utppan Bajar Samiti Veraval Committee Vs Chief Commissioner of Income Tax (Gujarat High Court) Gujarat High Court held that delay in filing of return of income due to delayed communication of deduction of TDS is justifiable. Accordingly, delay in filing of return condoned and AO directed to process the same in accordance with law. Facts- For the Assessment Year 2017–18, land belonging to the Petitioner was acquired on 11.08.2016 by the National Highways Authority of India (NHAI). Pursuant thereto, the Petitioner received compensation amounting to ₹10,11,60,371/-. From the said co...