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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Deepak Pragjibhai Gondaliya – Appellant
Versus
Principal Commissioner Of Income Tax Vadodara – Respondent
ORDER :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
Heard learned advocate Mr. Sudhir M. Mehta for the petitioner and learned Senior Standing Counsel Mr. Karan G. Sanghani for the respondent.
2. By this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the order dated 23.12.2022 passed by the respondent – Principal Commissioner of Income Tax, Vadodara-1 under Section 119(2)(b) of the INCOME TAX ACT , 1961 (for short “the Act”) whereby the application filed by the petitioner to condone the delay in filing Form No. 67 for the Assessment Year 2020-21 is rejected.
3. The brief facts of the case are as under :
3.1. The petitioner has filed the Return of Income declaring total income of Rs.1,37,73,200/- for Assessment Year 2020-21 on 30.10.2020. It is the case of the petitioner that the petitioner was appointed at Bangladesh in ‘Square Pharmaceutical Limited’ as Executive Vice President and Scientific Affairs from 16.06.2019 and the petitioner earned Rs.42,46,561/- (Indian currency) on which tax was paid in Bangladesh as per the certificates dated 27.10.2019 and 28.10.2019 issued by the Deputy Commissioner of Income Tax, Taxes Zone-II, Dhaka.
3.2. I
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 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 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 main legal point established in the judgment is the need for a liberal approach in condoning delays under Section 264 of the Income Tax Act 1961 to advance substantial justice and the wide powers....
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 main legal point established in the judgment is that the Commissioner should consider the sufficient cause for the delay in preferring the application under Section 264 of the Income Tax Act, esp....
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 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.
Procedural delays in tax filings should not deny substantive benefits, especially when technical difficulties are acknowledged by authorities.
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