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Accounts Resignations in Remote Location is Genuine reason for ITR Filing Delay: Orissa HC
Case Law Details
- Case Name
- Exim Infrastructure India Pvt. Ltd Vs Central Board of Direct Taxes (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All High Courts, Orissa High Court
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Exim Infrastructure India Pvt. Ltd Vs Central Board of Direct Taxes (Orissa High Court)
The writ petition challenged an order dated 18.08.2025 passed under Section 119(2)(b) of the Income Tax Act, 1961, whereby the Principal Commissioner of Income Tax, Bhubaneswar-I rejected the petitioner’s request for condonation of delay in filing its return of income for Assessment Year 2024-25. The petitioner-company, operating from a remote village in Jajpur district, attributed the delay to repeated resignations of employees responsible for accounts and tax compliances during the rele...






