Allowed
Barapada School of Engineering and Technology, Bhadrak v. the Commnr. of Income Tax, Bbsr
Orissa HCWP(C)/35298/2022
Case brief
AI extract
What is this about?
The court allowed the petitioner's writ petition, condoning the delay in filing statutory forms under Section 119(2)(b) of the Income Tax Act, 1961 for AY 2020-21, despite initial rejection based on non-upload within time.
What did the court decide?
The communication rejecting the prayer for condonation of delay dated 2nd August, 2022 is set aside, and the delay is condoned.