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SENTHILKUMAR RAMAMOORTHY
Nivas – Appellant
Versus
Commissioner of Income Tax (International Taxation), Chennai – Respondent
Headnote: Read headnote
JUDGMENT :
(Prayer in W.P.No.2687 of 2024: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent and quash the impugned order passed by the respondent under Section 119(2) (b) of the Income - Tax Act, 1961 (Act) in PAN.BMEPN8862N, DIN and Letter No.ITBA/ COM/F/17/2023-24/1053200430(1) dated 26.05.2023 for the AY 2021-22, and to direct the respondent to accept the condonation petition of the petitioner for condoning the delay in filing return of income for the AY 2021-22.
In W.P.No.3690 of 2024: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent and quash the impugned order passed by the respondent under Section 119(2)(b) of the Income Tax Act 1961 (Act) in PAN: BMEPN8862N, DIN and Letter No.ITBA/COM/F/17/2023-24/1053200430(1) dated 26.05.2023 for the AY 2020-21 and to direct the respondent to accept the condonation petition of the petitioner for condoning the delay in filing return
Section 119(2)(b) of the Income Tax Act should receive a liberal construction, and genuine hardship is the primary consideration for condonation of delay in filing returns of income.
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.
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) should be assessed liberally, allowing for condonation of delay in exceptional circumstances.
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.
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