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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN
Grace Gated Community LLP – Appellant
Versus
JCIT, ITA Cell, The Central Board of Direct Taxes, New Delhi – Respondent
ORDER :
1. This is the second round of litigation before this Court. In this Writ Petition, the petitioner has challenged the impugned Order dated 28.04.2025 passed by the 1st respondent whereby the request of the petitioner to condone the delay in filing the Return of Income under Section 139(1) of the Income Tax Act, 1961 for the Assessment Year 2019-2020 has been rejected.
2. The request has been rejected on the ground that the petitioner has not shown a reasonable cause for condoning the delay in filing the Return of Income for the Assessment Year 2019-2020. Relevant portion of the impugned order dated 28.04.2025 is extracted hereunder:-
“9. Thus, no reasonable cause has been shown or established to justify the claim of genuine hardship under section 119(2)(b) of the Act. It has been submitted that the denial to file return of income and the consequent tax demand would cause genuine hardship to it. It should be noted that disallowance of any claim will normally lead to hardship. The legislature has provided time limits for certain obligation under the Act and these time limits have to be observed to be able to claim those deductions. This may not be termed as hardship but it is co
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 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.
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