{"id":54368,"date":"2025-05-19T06:14:53","date_gmt":"2025-05-19T00:44:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/smita-dilip-ghule-v-cbdt-2024-bcaj-december-p-51-bom-hc\/"},"modified":"2025-05-19T06:14:53","modified_gmt":"2025-05-19T00:44:53","slug":"smita-dilip-ghule-v-cbdt-2024-bcaj-december-p-51-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/smita-dilip-ghule-v-cbdt-2024-bcaj-december-p-51-bom-hc\/","title":{"rendered":"Smita Dilip Ghule v. CBDT (2024) BCAJ \u2013 December -P. 51 ( Bom)( HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that delay of 80 days\u00a0 in filing of return\u00a0 was due to death in family and Covid -19 hence delay is condoned and the \u00a0Revenue is directed to accept the return as per law .\u00a0 (AY. 2020 -21 ) ( WP No. 2348 of 2024 dt. 8 -10 2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes- Circular \u2013 Delay in filing of return \u2013 Posted during Covid 19  and death in family \u2013 Delay of 80 days in filing of return is condoned . [S.74, 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-54368","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54368","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=54368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54368\/revisions"}],"predecessor-version":[{"id":54369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54368\/revisions\/54369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}