Held that delay of 80 days in filing of return was due to death in family and Covid -19 hence delay is condoned and the Revenue is directed to accept the return as per law . (AY. 2020 -21 ) ( WP No. 2348 of 2024 dt. 8 -10 2024 )
Smita Dilip Ghule v. CBDT (2024) BCAJ – December -P. 51 ( Bom)( HC)
S. 119 : Central Board of Direct Taxes- Circular – Delay in filing of return – Posted during Covid 19 and death in family – Delay of 80 days in filing of return is condoned . [S.74, 119(2)(b) 139 Art. 226 ]
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