Bonafide delay of two days in filing of an income tax return condoned: Bombay HC

Neumec Builders Pvt. Ltd. Vs Central Board of Direct Taxes (Bombay High Court) Bombay High Court held that bonafide delay on the part of the Chartered Accountant in filing Return could not be a ground to reject the application for condonation of delay. Accordingly, two days delay condoned as delay appears to be wholly bonafide. Facts- This Petition, under Article 226 of the Constitution of India, is filed praying that the delay of two days in filing the Return of Income for Assessment Year 2021-22 be directed to be condoned in the peculiar facts and circumstances of the case. Although the Peti...