Allowing the petition the Court held that when the assessee had satisfactorily explained reasons for delay in filing return of income, approach of 1st respondent should be justice oriented so as to advance cause of justice. Accordingly the delay of 37 days in filing return of income should not defeat claim of assessee. Once authority had been conferred with discretion to condone delay, application seeking condonation of delay of 37 days could not be rejected for such reasons as assigned by 1st respondent Accordingly the petition was allowed .( AY.2014-15)
Regen Powertech Private Ltd. v. CBDT (2018) 165 DTR 187 / 255 Taxman 100 / 303 CTR 727 /( 2019) 410 ITR 483(Mad) (HC)
S. 139 : Return of income – Delay of 37 days -Chane of auditor -CBDT was directed to condone the delay of 39 days in filling of return . [ S. 119(2)(b) ]