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TMI Blog2024 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... erverse. Considering the enormity of the problem suffered by the petitioner and the subsequent resignation of the petitioner s accountant due to his health condition, the same would certainly make out a case of genuine hardship. The delay also does not appear to be on account of any negligence or mala fide of the petitioner as the illness and the subsequent resignation of the accountant was an entirely unforeseen event. The authorities ought to have taken a justice oriented approach. The order cannot be sustained and the same is accordingly set aside. Since, no fruitful purpose will be served by remanding the matter back to the Board for reconsideration of the aforesaid issue, I am of the view that considering the unavoidable circumstances and the genuine hardship suffered by the petitioner, the delay in filing the return should be condoned especially when the petitioner had already in its application for condonation of delay filed on 31st March, 2023, had enclosed therewith, a copy of the audited balance-sheet for the Assessment Year 2022-23. Accordingly, the delay in filing of return is condoned in terms of Section 119 (2) (b) of the said Act, with liberty to the petitioner to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to find a suitable replacement for its accountant. The same according to the Board constituted willful negligence on the part of the management and the same does not constitute genuine hardship and in the facts as aforesaid, refused to condone the delay. 4. Mr. Surana, learned advocate representing the petitioner by placing the order dated 30th January, 2024 submits that the Board ought not to have rejected the application for condonation of delay under Section 119 (2) (b) of the said Act, especially, when at the instance of the Board, by a letter dated 28th April, 2023, the Principal Chief Commissioner of Income Tax, West Bengal and Sikkim had recommended condonation of delay in non-filing of return of income for the Assessment Year 2022-23. He submits that the finding reached by the Board that the petitioner had adopted a casual approach and was willfully negligent was based on no evidence and is perverse. The material placed before the Board to establish genuine hardship was also not considered. The impugned order is perverse and should be set aside. He prays that necessary direction should also be issued by this Hon ble Court thereby condoning the delay in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement does not constitute hardship and delay in filing of ROI is a pointer to lack of due diligence by the management of the petitioner company. No reasonable cause or genuine hardship has been made out by the petitioner that merits invocation of the condonation provisions. 7. To morefully appreciate the scope and object of Section 119 (2) (b) of the said Act, the same is extracted hereinbelow:- The Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize [any income tax authority, not being a **** Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. 8. As would appear from the documents on record that by Circular dated 9th June, 2015 specific guidelines have been framed by the Board for exercise of powers under Section 119 (2) (b) of the said Act. As would appear from the above, the application for condonation of delay was made within the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice oriented approach and if a claim is legitimately due to an applicant even if a delay has occasional due to genuine hardship that should not be denied on technicalities. As hold by this Court in the case of Sitaldas K. Motwani vs. Director General of Income Tax and Others (supra), the word genuine has to be given a liberal meaning in view of the law laid down by the Supreme Court in the case of B. M. Malani Vs. Commissioner of Income Tax and Another, (2008) 306 ITR 196 (SC). Paragraph 13 of the decision of this Court in Sitaldas K. Motwani vs. Director General of Income Tax and Others (supra) is usefully quoted as under:- 13. The apex court, in the case of B.M. Malani Vs. CIT, (2008) 306 ITR 196 (SC); (2008) 10 SCC 617, has explained the term genuine in the following words (page 207): The term genuine as per the New Collins Concise English Dictionary is defined mere a ruse) ... The ingredients of genuine hardship must be determined keeping in view the dictionary meaning thereof and the legal conspectus attending thereto. For the said purpose, another well known principle, namely, a person cannot take advantage of his own wrong, may also have to be born in mind. 9. From the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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