HC allowed the petitioner's application for condonation of delay ...

Pandemic Disruptions Justify Audit Report Filing Delay, Relief Granted Under Extraordinary Circumstances

April 12, 2025

Case Laws Income Tax HC

HC allowed the petitioner's application for condonation of delay in filing audit report during COVID-19 pandemic. The Commissioner's initial rejection was deemed hyper-technical, disregarding the extenuating circumstances. The court recognized the recent amendment to audit report filing requirements and referenced SC's suo motu order extending limitation periods. Considering the minimal 25-day delay and pandemic-related challenges, the HC set aside the previous order and condoned the delay in filing the audit report for the assessment year 2021-2022, thereby providing relief to the petitioner.

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HC allowed the petitioner's application for condonation of delay ...

Pandemic Disruptions Justify Audit Report Filing Delay, Relief Granted Under Extraordinary Circumstances

April 12, 2025

Case Laws Income Tax HC

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