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 claim

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