Gujarat HC Condoned Delay in Form 10-IC Due to ITR-6 Technical Defect

V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr. (Gujarat High Court) The Gujarat High Court considered a writ petition filed under Article 227 of the Constitution challenging orders passed under Section 119(2)(b) of the Income Tax Act, 1961, whereby the tax authorities refused to condone delay in filing Form 10-IC for Assessment Year 2021-22 and consequently denied the benefit of the concessional tax regime under Section 115BAA of the Act. The petitioner sought quashing of the rejection orders and a direction to allow electronic filing of Form 10-IC and reprocessing of the re...