Delay in filing Form 10-IC condoned as genuine hardship shown: Allahabad HC

Cell Com Teleservices Private Limited Vs Union of India And Others (Allahabad High Court)

Allahabad High Court held that filing of Form 10-IC prior to filing of return is not mandatory and if “genuine hardship” is shown then delay may be condoned. Accordingly, delay in filing Form 10-IC condoned and order quashed.

Facts- The petitioner is challenging the order dated 30.01.2024, passed by the Principal Commissioner of Income Tax, Ghaziabad rejecting the application of condonation of delay filed by the petitioner for condoning the delay in filing Form 10-I

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