HC Quashes Order Denying Delay Condonation for ITR Filing After 20 Years

Sri Kailash Chand Agarwal Vs Principal Commissioner And Another (Allahabad High Court) Introduction: The Allahabad High Court recently addressed a case involving the refusal to condone a delay in filing Income Tax Returns (ITRs) that occurred more than two decades ago. In the case of Sri Kailash Chand Agarwal vs. Principal Commissioner and Another, the Court quashed the decision made after such a prolonged delay. This article provides a detailed analysis of the court’s ruling and the implications for similar cases. The Delayed ITR Filing The petitioner filed two Income Tax returns for th...