2024 (10) TMI 932 - HC - Income Tax

Refusal to condone the extremely small/short delay of 2 Hours 38 Minutes and 26 Seconds in filing the Income Tax Returns - HELD THAT - As rightly contended by petitioner, the impugned order passed by the first respondent refusing to consider the extremely short/small delay of 2 Hours 38 Minutes and 26 Seconds by adopting a hyper technical approach is clearly contrary to the material on record without appreciating the specific contention of the petitioner that he could not file the Income Tax Returns on account of genuine hardship as contemplated in the Circular dated 09.06.2015 bearing No. 9/2015 and also the provisions of Section 119 (2) (b). It is also relevant to state that having come to the conclusion that the petitioner was not entitled for condonation of delay, the first respondent did not have jurisdiction or authority of law to issue impugned intimation at Annexure-B, which consequently deserves to be quashed and the delay in filing the returns deserves to be condoned and necessary directions to be issued to the respondents.

Summary

The High Court of Karnataka allowed the petition seeking to quash the order and intimation related to the delay in filing Income Tax Returns for the Assessment Year 2019-20. The court held that the delay of 2 hours and 38 minutes should be condoned, and directed the respondents to process the returns accordingly. The judgment was delivered by Hon'ble Mr. Justice S.R. Krishna Kumar.