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Advocate Amit Kumar Gupta discusses the case of harshit foundation versus Commissioner of income tax, decided by The Honorable Supreme Court on April 22, 2022. He highlights the delays in actions by income tax authorities when timelines are given under the ACT, such as when filing section 154 applications, lower TDS certificate applications, section 12a registration active applications, and issuing notices under Section 148. Authorities have been observed to delay actions until the last minute, disregarding timeliness.