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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Rajesh Makhija S/o Vishandas Makhija – Appellant
Versus
Commissioner of Income Tax, Ahmedabad – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Shyam Nayak for learned advocate Mr.Arjun R. Sheth for the petitioner and learned Senior Standing Counsel Mr.Varun K. Patel with learned advocate Mr.Dev D. Patel for the respondent.
2. Rule, returnable forthwith. Learned Senior Standing Counsel Mr.Varun K. Patel waives service of notice of rule for and on behalf of the respondent.
3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 24th March, 2022 passed by the respondent-Commissioner of Income Tax (IT&TP), Ahmedabad under Section 119(2)(b) of the Income Tax Act, 1961 (for short ‘the Act’) whereby, the application to condone the delay occurred in filing the return of income by the petitioner for the Assessment Year 2017-18 is rejected on the ground that there is no genuine hardship demonstrated by the petitioner.
4. The brief facts of the case are as under :
4.1. The petitioner is a Non-Resident Indian settled in USA since 2013 and was an employee of Mphasis Corporation (USA) which is wholly owned foreign subsidiary of an Indian Company i.e. Mphasis Limited.
4.2. During the year under consi
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.
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 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 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' under Section 119(2)(b) should be interpreted liberally to ensure substantive justice, allowing for the condonation of delay in procedural submissions avoiding....
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