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2024 (6) TMI 1231 - HC - Income TaxDelay in filing the return u/s Section 119 (2) (b) - delay of 15 days was sought to be condoned - HELD THAT - This Court finds that the respondents have ample powers to condone the delay of the assessee, if sufficient reasons are found. The petitioner is a widow and is running a very small business of herbs and was at a loss in the year when she was running this business as a proprietor of the firm. As the delay in filing the return has been adequately explained by stating the complete factual matrix, this Court is inclined to allow the writ petition. Accordingly, writ petition is allowed while quashing the impugned order with respondents as directed to treat the return filed by the petitioner for the assessment year 2021-2022 within time.
Issues: Condonation of delay in filing the return for the assessment year 2021-2022 under Section 119 (2) (b) of the Income Tax Act 1961.
In this case, the petitioner, a widow running a small business trading herbs, sought condonation of a 15-day delay in filing the return for the assessment year 2021-2022 under Section 119 (2) (b) of the Income Tax Act 1961. The petitioner's gross income after deductions was below Rs. 2,50,000, with TDS of Rs. 77,220 reflected in Form 26AS. The petitioner cited reasons for the delay, including computer issues during account preparation. The petitioner's counsel argued that the delay should be condoned due to the peculiar circumstances. The respondents opposed, emphasizing the importance of following time limits and questioning the condonation based on sympathy alone. The court noted that the respondents have the power to condone delays with sufficient reasons. Referring to Circular 9/2015, the court highlighted the need for genuine hardship in such cases. Considering the petitioner's explanation and hardship as a widow running a small business, the court allowed the writ petition, quashing the impugned order and directing the respondents to treat the return as filed within time. The judgment clarified that while the assessment could be questioned on law, limitation could not be an issue. All pending applications were disposed of accordingly.
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