Bombay HC Condoned Delay in Filing Income Tax Return Due to Genuine Reasons

Smita Dilip Ghule Vs Central Board of Direct Taxes & Others (Bombay High Court)

Bombay High Court held that non-filing of return of income within prescribed time due to genuine and valid reasons should be condoned. Accordingly, delay in filing of return of income condoned.

Facts- The Petitioner is an individual and is a doctor by profession. The Petitioner’s Return of Income, u/s. 139 (1), for the Assessment Year 2020-2021, was due to be filed on 10^th January, 2021 as per the extended due date, however, the Return of Income was filed on 31Please become a Premium member. If you are already a Premium member, login here to access the full content.