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IN THE HIGH COURT OF ORISSA AT CUTTACK
HARISH TANDON, CJ., MURAHARI SRI RAMAN
Exim Infrastructure India Pvt. Ltd., Nizigarh, Sukinda – Appellant
Versus
Central Board of Direct Taxes, New Delhi – Respondent
Headnote: Read headnote
ORDER :
1. Aggrieved by refusal to condone the delay in filing return of income for the Assessment Year 2024-25 vide order dated 18.08.2025 under Section 119(2)(b) of the Income Tax Act, 1961 (for short, 'I.T. Act') by the Principal Commissioner of Income Tax, Bhubaneswar-I (for short 'PCIT') - opposite party No.2, the instant writ petition has been filed under Articles 226 and 227 of Constitution of India.
2. Having place of business at a remote village, Nizigarh in the district of Jajpur, the petitioner-company faced much hurdles on account of resignation tendered by the employees, who were handling accounts and income tax related compliances with quick succession, the petitioner could not furnish return for the Assessment Year 2024-25 within the period stipulated. However, after joining of the newly appointed employee, enclosing audited accounts along with all necessary particulars, return could be submitted.
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.
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 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.
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 the need for substantial justice and human error consideration, condoning a 21-second delay in filing the return of income.
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