April 20, 2026
Submitted By: Shristi Rajput
Circular No. 7/2022 Condonation of delay under section 119 (2)(b) of Income tax act
It empowers tax authorities to accept delayed applications/claims (like refunds, exemptions, or deductions) beyond the prescribed time limit, where genuine hardship is shown, so that taxpayers are not denied relief due to procedural delays.
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