Madras HC Condones Delayed ITR Filing Due to Audit Report Delay and Covid, Interprets S. 119(2)(b) of Income Tax Act Liberally [Read Order]

Citing precedents of the same Madras High Court and Bombay High Court where Section 119(2)(b) was construed liberally, the Court deemed it appropriate to condone the delay
By Navasree A.M - On April 5, 2024 11:56 am - 2 mins read
ITR - Audit report delay - Condonation of delayed itr filing - delayed itr filing - Agricultural society - ITR filing deadline - taxscan

The Madras High Court has condoned the delay of Income Tax Returns ( ITR ) filed beyond the due date on grounds of delay in receiving audit report and covid. The high court has granted relief to an agricultural society considering the genuine hardships which will be faced by the members of the society due…

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