The assessee, a partnership firm engaged in construction, received a completion certificate for its housing project in AY. 2024\u201325 and claimed deduction under section 80IBA of the Act . \u00a0Although audit reports were filed in time, the return of income was delayed by 45 days due to the managing partner\u2019s illness. The Principal Commissioner rejected the application for condonation of delay, stating that professional assistance was available and supporting documents for deduction under section 80IBA were not submitted. \u00a0On writ the High Court held that being guided by professionals does not eliminate the possibility of genuine delay, and that there is no legal requirement to substantiate the deduction claim at the stage of condonation. It observed that non-condonation would result in denial of a substantial claim, causing genuine hardship. Accordingly, the delay was condoned, and the department was directed to reopen the portal to enable filing. Referred , K. S. Bilawala v. PCIT \u00a0[2024] 158 taxmann.com 658 (Bom)( HC) . \u00a0\u00a0( AY. 2024 -25 )\u00a0 (W.P. No. 10698 of 2025, dated 4-8-2025)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119: Central Board of Direct Taxes- Profits and gains from housing projects – Condonation of delay \u2013 Genuine hardship- Delay in filing of return of income \u2013 Genuine hardship \u2013 Claim for deduction under section 80IBA \u2013 Delay of 45 days due to illness of managing partner \u2013 Rejection not justified. [S. 80IBA , 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-55753","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-evf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55753","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=55753"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55753\/revisions"}],"predecessor-version":[{"id":55754,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55753\/revisions\/55754"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}