ITR filed rejected in absence of TAR: Delhi HC sets aside Income Tax Order rejecting Condonation Application

The Delhi High Court has provided relief to a taxpayer by setting aside an order that had rejected the belated filing of their income tax return (ITR) solely due to the non-submission of the tax audit reports (TAR). The court allowed the taxpayer to submit the tax audit reports afresh, directing the tax authorities to reconsider the condonation of the delay in filing the ITR after the submission of these reports. This judgment emphasizes that technical rejections based on procedural omissions should not override substantive compliance, especially when the taxpayer demonstrates a willingness to rectify the omissions and comply with the tax regulations.