The petitioner sought condonation of delay in filing the return of income, asserting that the audit...

The petitioner sought condonation of delay in filing the return of income, asserting that the audit report was received only in December 2019, after the due date for filing the return. Although the petitioner did not provide evidence of the date of receipt, considering the nature of the petitioner's society and scale of operations, there would be genuine hardship to members if the delay is not condoned. Section 119(2)(b) of the Income Tax Act has been construed liberally by the High Court and Bombay High Court. Therefore, it is an appropriate case to condone the delay in filing the return of income. .....

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