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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
INDERJEET SINGH, ASHOK KUMAR JAIN
Arihant Construction – Appellant
Versus
Union Of India, Through Chief Commissioner Of Income Tax – Respondent
ORDER :
1. Instant D.B. Civil Writ Petition is preferred by petitioner on the ground that the petitioner is entitled for condonation of delay under Section 119 (2)(b) of the Income Tax Act, 1961 for filing of ITR for assessment year 2024-25, but his application dated 05.02.2025 was rejected by the Principal Commissioner of Income Tax, Jaipur-1, on 02.09.2025.
2. Learned counsel for petitioner while referring the record has submitted that though petitioner is a partnership firm, having husband and wife as partners, and in last week of July, 2024, the main working partner was admitted for orthopedic surgery in Eternal Hospital and was under treatment for quite a sometime. He also submitted that the petitioner firm is entitled for refund of TDS deducted on work carried out by the petitioner firm and to claim said amount, the return was required to be filed by 31.12.2024 with penalty, but due to medical incapacity, the return could not be filed up to 31.12.2024 with penalty and petitioner has requested the competent authority to condone the delay on 05.02.2025, which was of 36 days, but same was rejected in mechanical manner. He further submitted that the Tax Authorities are empowered un
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.
Court emphasized that 'genuine hardship' in tax compliance should be assessed liberally, especially when unforeseen employee turnover disrupts timely filings.
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 established that genuine hardship under Section 119(2)(b) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
Application for refund', in this case is the return which was not processed as it was filed beyond the time specified in Section 139 of the Act.
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.
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