Condonation of delay : Power under section 119(2)(b) should be exercised liberally to avoid genuine hardship to assessee and, thus, where Form-10DA was signed within stipulated date and filed on extended date for filing return of income, it was an appropriate case for condoning delay in filing Form 10DA – Svasti Microfinance (P.) Ltd. v. Central Board of Direct Taxes – [2024] 164 taxmann.com 229 (Madras)