9911796707
TMI Blog2024 (6) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- The petitioner has placed on record Form-10DA. On perusal, it is clear that the Chartered Accountant signed the document on 30.06.2022, which is within the time limit of 30.09.2022. The petitioner has also placed on record the ITR acknowledgment for assessment year 2022-23 and the intimation u/s 143(1) accepting the deduction. In the application for condonation of delay, the petitioner has set out multiple reasons including the continuation of the COVID 19 pandemic, medical grounds of family member and has stated that the delay was neither willful nor wanton. As contended by learned counsel for the petitioner, the power u/s 119(2)(b) is required to be exercised whenever the refusal to condone delay would result in genuine hardshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm-10DA was 30.09.2022. In those circumstances, an application under Section 119(2)(b) of the Income Tax Act was filed. Since the said application was rejected, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the petitioner had availed of the deduction under Section 80JJAA in assessment year 2022-23 and the subsequent years. As regards the subsequent years, he points out that the deduction was allowed. As regards assessment year 2022-23, learned counsel points out that Form-10DA was signed by the auditor on 30.06.2022, which is within the time limit. However, he points out that it was accepted by the assessee and uploaded on 07.11.2022 along with the return of income. 4. By referring to the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also placed on record the ITR acknowledgment for assessment year 2022-23 and the intimation under Section 143(1) accepting the deduction. In the application for condonation of delay, the petitioner has set out multiple reasons including the continuation of the COVID 19 pandemic, medical grounds of family member and has stated that the delay was neither willful nor wanton. As contended by learned counsel for the petitioner, the power under Section 119(2)(b) is required to be exercised whenever the refusal to condone delay would result in genuine hardship to the assessee. 7. In the impugned order, the application was rejected by recording that this power is to be exercised only in extraordinary circumstances. There is nothing in Section 119( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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