Delay in filing return due to sufficient cause should be condoned

Brief of the case:

• The Hon’ble Madras High court in the above cited case held that in deciding the application for condonation of delay in filling return of income the approach of the CBDT should be justice oriented so as to advance the cause of justice.
• Therefore, delay in filling return due to reasons beyond control of the assessee (sufficient cause) where such delay causing it a genuine hardship should be condoned by CBDT.
  

Facts of the case:

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