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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
EINS & ERSTE HEALTH CARE – Appellant
Versus
THE COMMISSIONER OF INCOME TAX – Respondent
| Table of Content |
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| 1. in the appeal, the delay in filing was rejected based on hardship considerations. (Para 1 , 2) |
| 2. the court emphasized the necessity of evaluating reasons for delay without examining the merits. (Para 3 , 4) |
| 3. reaffirmation of the court's authority to mandate re-evaluation of applications. (Para 5) |
JUDGMENT
Dated this the 4th day of February, 2026 The petitioner is a partnership firm and is an assessee under the provisions of the Income Tax Act, 1961 (for short 'the Act')
2. The issue involved in this Writ Petition pertains to the rejection of the delay condonation application for filing ITR dated 17.01.2024 submitted by the petitioner under Section 119 (2)(b) of the Act, as per the order passed by the 2nd respondent for the assessment year 2023-2024. The said application was dismissed vide Ext.P12 order by the 2nd respondent, solely on the reason that, the condonation of delay in filing the return of income can only be considered in cases where, the assessee demonstrates genuine hardship that would arise if the refund is not granted and in this case assessee failed to demonstrate that. Thus, the reasons that were highlighted in the application for not filing th
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