{"id":57542,"date":"2025-12-03T16:35:18","date_gmt":"2025-12-03T11:05:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/baso-devi-v-cbdt-2024-161-taxmann-com-17-2025-477-itr-382-p-h-hc\/"},"modified":"2025-12-03T16:35:18","modified_gmt":"2025-12-03T11:05:18","slug":"baso-devi-v-cbdt-2024-161-taxmann-com-17-2025-477-itr-382-p-h-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/baso-devi-v-cbdt-2024-161-taxmann-com-17-2025-477-itr-382-p-h-hc\/","title":{"rendered":"Baso Devi. v. CBDT [2024] 161 taxmann.com 17 \/ (2025) 477 ITR 382 (P &#038; H) (HC)"},"content":{"rendered":"<p>Waiver application of the legal heirs for waiver of interest for delay\u00a0 in filing of the application. was rejected\u00a0 by the Commissioner. On writ the Court held that\u00a0 delay owing to old age of assessee and assessee being illiterate,factors can be treated as unavoidable circumstances and waiver must be granted. (AY. 1990-91 to 1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234A : Interest-Default in furnishing return of income-Waiver of interest- Return filed voluntarily after receipt of letter from Assessing Officer-Delay owing to old age of assessee and assessee being illiterate-Factors can be treated as unavoidable circumstances-Waiver must be granted-Notification dated 23-5-1966(1997) 235 ITR 101 ( St )   [S. 119(2), 139,  234B, 234C,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-57542","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eY6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57542","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=57542"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57542\/revisions"}],"predecessor-version":[{"id":57543,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57542\/revisions\/57543"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}