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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Navinbhai Bhagubhai Patel – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. introduction and procedural context of hearings. (Para 1 , 2) |
| 2. petition facts and tax return filing circumstances. (Para 4 , 5) |
| 3. arguments regarding denial of natural justice. (Para 6) |
| 4. judicial observations on statutory provisions. (Para 7 , 8) |
| 5. court's decision and direction for re-evaluation. (Para 9) |
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard learned Senior Counsel Mr. Tushar Hemani for learned advocate Mr. Naitik Shah for the petitioner, learned advocate Ms. Vyoma Jhaveri for the respondent No.1 and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent No.2.
2. Rule, returnable forthwith. Learned advocate Ms. Vyoma Jhaveri waives service of notice of rule for and on behalf of respondent No.1 and learned Senior Standing Counsel Mr.Karan Sanghani waives service of notice of rule for and on behalf of the respondent No.2.
3. Considering the controversy involved which is in narrow compass, the matters are heard finally with the consent of the learned advocates of the respective parties. As all the matters have common issue, SCA No. 10486 of 2025 is being considered as lead matter for recording the facts.
4. By way of this petition, the petitioner has cha
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.
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 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.
The court established that genuine hardship under Section 119(2)(b) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
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