25 Days Delay in Filing Audit report due to Covid 19 Pandemic: Kerala HC sets aside Income Tax Order Declining to Condone Delay

The Kerala High Court set aside an income tax order declining to condone a delay in filing an audit report, citing the COVID-19 pandemic as a valid reason for the delay. The court recognized the disruptive impact of the pandemic on normal business operations and compliance timelines. It held that the tax authorities should have taken a more lenient view of the delay under the exceptional circumstances. This ruling provides relief to the assessee and underscores the judiciary's consideration of the pandemic's impact on statutory filings.