The court emphasized that genuine hardship due to age and medical conditions should be considered liberally when deciding on condoning delays in filing income tax returns.

JUDGMENT :

(BHARGAV D. KARIA, J.)

1. Heard learned advocate Mr.Chintan Dave appearing for petitioner and learned Senior Standing Counsel Mr.Varun K. Patel appearing for the respondent.

2. Having regard to the controversy involved in this petition, which is in a narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing.

3. Rule returnable forthwith. Learned Senior standing Counsel Mr.Varun K.Patel waives service of notice of rule on behalf of the respondent.

4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 12th June, 2024 passed by the respondent under Section 119(2) (b) of the Income Tax Act, 1961 (for short “the Act”) whereby, the prayer of the petitioner to condone the delay in filing the return of Income for the Assessment Year 2022- 23 is rejected by the respondent on the ground that the petitioner was unable to demonstrate any genuine hardship for not filing the return of income to claim the refund of Rs.23,68,373/-.

5.1 The brief facts of the case are that the petitioner is a senior citizen who sold open N.A plot bearing Survey No. 2411, admeasuring 2324.61 sq.mtrs. on 24th February,2022 for total consideration of Rs.1,31,00,000/-. The buyer of the said plot had deducted tax at source under Section 195 of the Act of Rs.31,33,520/-.

5.2 The petitioner was required to file return of income for the Assessment Year 2022-23 on or before 31st July, 2022.

5.3 However, it is the case of the petitioner that the petitioner normally who is residing at U.S.A and therefore, the petitioner could not file the return of income before the due date. It is also the case of the petitioner that the petitioner was suffering from Cardiac problem and therefore, when he visited India in the month of December, 2022 for medical check up, the petitioner and his uncle one Mr.Ishvarbhai Patel, aged about 85 years, both were suffering from severe leg pain and were advised for knee replacement by the Doctor. The petitioner therefore, visited India during period from 7.12.2022 to 31.1.2023 i.e. about two months. The petitioner was suffering from various medical ailments and his uncle was also required to be operated and the petitioner therefore, could not file the return of Income even during his brief visit in India. Copies of the medical certificates showing the ailment being suffered by the petitioner and his uncle are placed on record.

5.4 It is case of the petitioner that the petitioner had missed to file his return of income claiming the refund but, when his brother-in-law had drawn his attention, the petitioner gathered the requisite documents and filed the return of income belatedly after delay of 380 days. The petitioner accordingly preferred an application under Section 119(2) (b)of the Act before the respondent to condone the delay in filing of return of income for the Assessment Year 2022-23 on 11.8.2023 describing the aforesaid facts in support of his prayer.

5.5 The respondent thereafter provided an opportunity of hearing to the petitioner by communication dated 29.3.2024 which was responded by the petitioner by filing the reply dated 27.05.2024.The respondent however, by the impugned order dated 12.06.2024 rejected the application of the petitioner to condone the delay in filing the return for the Assessment Year 2022-23.

6. Being aggrieved, the petitioner has preferred this petition.

7. Learned advocate Mr.Chintan Dave for the petitioner submitted that the petitioner being a senior citizen had missed to file the return of income and considering the ailment suffered by the petitioner and his uncle respondent ought to have condoned the delay in filing the return which is only to claim the refund of the tax deducted at source only on the sole transactions entered into by the petitioner for sale of the land in India in the month of February, 2022. It was submitted that the petitioner has also given computation of t