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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Yogesh Rasiklal Chandrani through POA Bharat Jaysukhram Chandrani – Appellant
Versus
Commissioner of Income Tax IT and TP – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Anand B.Gogia for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent.
2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 03.03.2023 passed by the Commissioner of Income Tax, Ahmedabad, rejecting the application dated 15.07.2022 filed by the petitioner under section 119(2)(b) of the Income Tax Act, 1961 (For short “the Act”) for condonation of delay in filing the return of income for the Assessment Year 2020-2021 and credit of tax deducted at source of Rs. 5,24,532/- and refund of TDS of Rs.5,07,790/-.
3. Brief facts of the case are that the petitioner is a non-resident Indian staying at United States of America. The petitioner travelled to India during the period from 13.12.2019 to 08.01.2020. The petitioner sold property being N.A. Land of Plot No.12, land admeasuring about 168.33 sq. mtrs, Plot No.21 land admeasuring 204.35 sq. mtrs and Plot No.22 land admeasuring 204.35 sq. mtrs situated at Village Vajdi (Virda) District and Sub- District Rajkot, for a consideration of Rs.1,90,00,000/- to M/s. Ashutosh Builders on 14.08.20
The court held that genuine hardship due to pandemic restrictions justified the condonation of delay in filing the return of income under Section 119(2)(b) of the Income Tax Act.
The court emphasized that ignorance of law is not an excuse for delay in filing tax returns, but recognized the genuine circumstances of a non-resident's inability to meet deadlines.
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.
A Non-Resident Indian can be excused from filing delays under specific provisions when genuine hardship due to exceptional circumstances like a pandemic is shown.
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 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 court ruled that 'genuine hardship' under Section 119(2)(b) should be interpreted liberally to ensure substantive justice, allowing for the condonation of delay in procedural submissions avoiding....
Court emphasized that 'genuine hardship' in tax compliance should be assessed liberally, especially when unforeseen employee turnover disrupts timely filings.
The court held that genuine hardship must be considered when evaluating applications for delay condonation under Section 119(2)(b) of the Income Tax Act.
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