Remedy for Claiming Condonation of delay in ITR Filing Lies with CBDT

Sudipta Basu Vs ITO (Delhi High Court)

Delhi High Court is of the view that Section 119(2)(b) of the Act read with CBDT Circular No. 9/2015 provides a remedy to the Assessees to seek condonation of delay, in cases where Assessee could not file their income tax returns within time due to genuine hardship. Consequently, the ITAT was correct in holding that the remedy for claiming condonation of delay wherein the ITR was filed after the due date, lies with the Board and not the ITAT.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

C.M.No.33778/2022

Exemption allowed, subject to all just exceptions.

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