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In this YouTube tutorial, Advocate Amit Kumar Gupta discusses the case of Harshit Foundation versus Commissioner of Income Tax reported in 447 ITR at page number 372. The Honorable Supreme Court decided the matter on 22nd April 2022. Gupta highlights the issue of delays by income tax authorities in acting on timelines set by the ACT, citing examples such as delays in filing section 154 applications, lower TDS certificate applications, section 12a registration active applications, and issuing notices under Section 148. Authorities often issue notices only at the last minute, such as on 30th or 31st March.