Held, that the delay was of only about fifteen days. That being the position, this was a fit case where the Central Board of Direct Taxes may exercise its discretion under clause (b) of sub-section (2) of section 119 of the Act and do the needful. (AY.2021-22)
Deeprock Tms Pvt. Ltd. v. PCIT(2023)456 ITR 701 /152 taxmann.com 234 / 333 CTR 198(Telangana)(HC)
S. 119 : Central Board of Direct Taxes-Return-Delay in filing return-Genuine hardship-Delay of 15 days-Board is directed to consider the application for condonation of delay. [S.119(2)(b),139, Form No 10IC, Art. 226]