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1 - 10 of 40 (0.41 seconds)Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Section 80IC in The Income Tax Act, 1961 [Entire Act]
Sitaldas K.Motwani vs Director General Of Income Tax on 15 December, 2009
The Hon'ble Bombay High Court in K.S. Bilawala Ors. (supra) and Sitaldas K Motwani (supra) further consolidated this liberal interpretation, asserting that the power to condone delay is for substantial justice and refusing it can defeat the interest of justice.
B.M.Malani vs Commr.Of Income Tax & Anr on 1 October, 2008
19. The arbitrary rejection of the condonation of delay in filing Form 10-IC are strongly supported by various judgments that widely interpret "genuine hardship" under Section 119(2)(b) of the Act. The Hon'ble Supreme Court in B.M. Malani (supra) emphasized that "genuine hardship" signifies "genuine difficulty" and requires a purposeful interpretation of the provision, mandating a judicious exercise of discretion by statutory authorities.
Shri Kailash Chand Agarwal, Jaipur vs Assistant Commissioner Of Income Tax, ... on 30 December, 2019
The Hon'ble Bombay High Court in Pankaj Kailash Agarwal (supra) recited by the Madras High Court in MRF Ltd. (supra), firmly stated that the "an assessee feels that he would be paying more tax if he does not get the advantage of deduction will certainly constitute genuine hardship."