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TMI BlogEmbracing Equity in Tax Laws: Recognizing Genuine Difficulties in Condonation of Delays in filing of ITRX X X X Extracts X X X X X X X X Extracts X X X X ..... MI 585 - BOMBAY HIGH COURT INTRODUCTION This case deals with the scope and application of Section 119(2)(b) of the Income-tax Act, 1961 , which empowers the income tax authorities to condone delays in filing income tax returns. The core legal question presented is whether the delay caused due to the ill health of the petitioners' chartered accountant's spouse constitutes a genuine and acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND FINDINGS The High Court observed that the approach of the Principal Commissioner of Income Tax (PCIT) was mechanical and lacked sensitivity towards genuine human problems that may prevent timely compliance. The Court emphasized that assessees heavily rely on chartered accountants for maintaining accounts and filing returns, and personal difficulties faced by the professional should be duly con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the PCIT and directed the respondents to permit the petitioners to file their returns without penalty, fees, or interest within two weeks. The Court established the legal principle that genuine personal difficulties faced by professionals engaged by assessees, such as illness of family members, should be duly considered as acceptable reasons for condoning delays in filing income tax returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogy with legal proceedings and the principles applied by courts in condoning delays reinforces the doctrine of harmonious construction, which seeks to interpret tax laws in a manner consistent with established legal principles and jurisprudence. By recognizing the assessee's reliance on professionals and the potential impact of personal difficulties faced by such professionals, the Court has e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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