{"id":38215,"date":"2023-12-28T14:30:32","date_gmt":"2023-12-28T09:00:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adcc-infocom-p-ltd-v-pccit-2023458-itr-456-293-taxman-379-bom-hc\/"},"modified":"2024-05-02T06:28:24","modified_gmt":"2024-05-02T00:58:24","slug":"adcc-infocom-p-ltd-v-pccit-2023458-itr-456-293-taxman-379-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adcc-infocom-p-ltd-v-pccit-2023458-itr-456-293-taxman-379-bom-hc\/","title":{"rendered":"ADCC Infocom (P.) Ltd. v. PCCIT (2023)458 ITR 456 \/ 293 Taxman 379\/ 335 CTR 1009 (Bom.)(HC)"},"content":{"rendered":"<p>Assessee filed loss return on 23-3-2021 after delay of 36 days and sought condonation of delay. Principal Chief Commissioner rejected application for condonation of delay. On writ allowing the petition the Court held that\u00a0 since Chartered Accountant of assessee had filed affidavit before Principal Chief Commissioner stating that there was marriage of her elder sister on 16-2-2021 and she was discharging her family obligations and had taken responsibility mentioning that there was failure on her part to file return before due date, case of assessee fell within sweep of phrase &#8216;genuine hardship&#8217; used in section 119(2)(b). Accordingly\u00a0 the delay in filing return was\u00a0\u00a0 condoned. Circulars and Notifications : Circular No. 9\/15, dated 9-6-2015 (2015)\u00a0 374 ITR\u00a0 25 (St). \u00a0(AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Instructions-loss return-Condonation of delay of 36days-Affidavit of Charted Accountant-genuine-hardship-Delay in filing the of loss return was condoned. [S. 119(2)(b), 139, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38215","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Wn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38215"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38215\/revisions"}],"predecessor-version":[{"id":41880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38215\/revisions\/41880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}