Bombay HC Condones Delay in Filing ITR by Doctor Considering COVID Duty

The Bombay High Court condoned the delay in filing Income Tax Returns (ITR) by a doctor who was on COVID duty. The court recognized the extraordinary circumstances faced by medical professionals during the pandemic and acknowledged that their demanding schedules and responsibilities justified the delay. The decision reflects the judiciary's appreciation of the critical role played by healthcare workers and the need for leniency in exceptional situations. This ruling may set a precedent for similar cases where taxpayers face genuine hardships in fulfilling their tax obligations due to unavoidable circumstances.