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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Sumit Pendharkar – Appellant
Versus
Commissioner Of Income Tax – Respondent
ORDER :
PRANAV TRIVEDI, J.
Heard learned advocate Mr. Ashish Goyal for Mr. Jayvir Gadhavi for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent.
2. By this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the order dated 02.11.2023 passed by the respondent – Commissioner of Income Tax, (IT & PT), Ahmedabad under Section 119(2) (b) of the INCOME TAX ACT , 1961 (for short “the Act”) whereby the application filed by the petitioner for condonation of delay in filing the Return of Income for the Assessment Year 2022-23 is rejected.
3. The brief facts which has led to filing of the present are as under :
3.1. The petitioner is a non-resident of India residing in United State of America (USA) . He has not filed any return under the provisions of the Act since last 22 years. However during the Assessment Year 2022-23, the petitioner sold the residential flat jointly owned with his spouse for Rs.29,50,000/-. As per the provisions of Section 195 of the Act, the Tax was Deducted at Source(TDS) at Rs.6,88,911/-. The Tax Deducted at Source was at gross value, being sale consideration and the expenses and cost of acqui
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 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' under Section 119(2)(b) should be interpreted liberally to ensure substantive justice, allowing for the condonation of delay in procedural submissions avoiding....
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 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 genuine hardship due to age and medical conditions should be considered liberally when deciding on condoning delays in filing income tax returns.
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 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.
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