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RAJA BASU CHOWDHURY
Anmol Feeds Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
Raja Basu Chowdhury, J.
1. The present writ petition has been filed, inter alia, challenging the order dated 31st January, 2024, whereby the petitioner’s application for condonation of delay under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) in filing returns under Section 139(1) or 139(4) of the said Act for the Assessment Year 2022-23, had been rejected.
2. Mr. Surana, learned advocate representing the petitioner submits that the petitioner is an income tax payee and had been regularly filing its income tax returns for the last 23 years. It is the petitioner’s case that the petitioner could not file its return of income under Section 139(1) of the said Act for the Assessment Year 2022-23 for the reasons beyond its control. It is also the petitioner’s case that the petitioner’s senior accountant, Mr. Arun Chatterjee, had been diagnosed with heart ailments for which he had to be hospitalized and as such the books of accounts could not be finalized which resulted in delayed finalization of accounts.
3. According to the petitioner, due to deteriorating health of Mr. Chatterjee, he had to resign from the petitioner company. Unfortuna
The court established that genuine hardship under Section 119(2)(b) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
Court emphasized that 'genuine hardship' in tax compliance should be assessed liberally, especially when unforeseen employee turnover disrupts timely filings.
The court established that genuine hardship under Section 119(2)(b) of the Income Tax Act can be recognized based on the specific circumstances of the taxpayer, including age and health, and that the....
The court held that 'genuine hardship' in income tax condonation applications should be construed liberally to prevent injustice caused by technicalities, especially in cases involving medical emerge....
The Principal Chief Commissioner of Income Tax must consider genuine hardship when evaluating applications for condonation of delay in filing returns under Section 119(2)(b), and arbitrary refusals u....
The court ruled that 'genuine hardship' should be construed liberally in tax law for condonation of delays, promoting substantial justice, especially when no liability exists.
The principle of 'genuine hardship' in tax matters requires a liberal interpretation, allowing condonation of delays in filing necessary forms when justified by personal circumstances, reinforcing fa....
The court emphasized that the discretion under Section 119(2)(b) of the Income Tax Act must be exercised to mitigate genuine hardship, allowing for the condonation of delay in filing Form 9A.
The court emphasized that substantial justice prevails over mere technicalities in tax-related matters, especially during hardships like the Covid-19 Pandemic.
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