Can 30-Month Delay in Filing ITR Can Be Condoned Under Income Tax Act? Supreme Court to Decide

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Can 30-Month Delay in Filing ITR Can Be Condoned Under Income Tax Act? Supreme Court to Decide

Direct Tax

Published on

20/02/2026

By Mariya Paliwala

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The Supreme Court to examine whether the Income Tax Department has the authority to condone a delay of nearly 30 months in filing an Income Tax Return (ITR), and whether such delay can deprive a taxpayer of the right to carry forward business losses and claim Tax Deducted at Source (TDS) refunds. The matter arises…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Can 30-Month Delay in Filing ITR Can Be Condoned Under Income Tax Act? Supreme Court to Decide

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