INCOME TAX ACT, 1961

Section 260A

Appeal (High Court) - Delay in filing return of income (ITR) - Condonation of delay under section 119 -

Assessee filed appeal before this Court against the order passed by PCIT under Section 119 (2)(b). He filed his return of income on 02-12-2015 for the assessment year 2015 -- 16 and due date for filing the return for the year under consideration was 07-9-2015 extended date. The return was filed belatedly by a delay of 86 days and section 139 (4) permits assessee to file return who has not filed return within the prescribed due date. Assessee, as per computation of income, was entitled for a refund. He was permitted to file return before expiry of one year from the end of relevant assessment year or before completion of assessment, whichever is earlier. Assessee stated that his wife was critically ill and he could not submit the acknowledgment to the CPC within the prescribed limit but it was sent after a delay of 335 days. Held: Assessee did mention about the illness of his wife, about hospitalization of his wife and in all fairness, the delay should have been condoned. The return for assessment year 2015-16 was filed on 02.12.2015. Reasonable cause was explained in application submitted by assessee and PCIT brushed aside the factum of illness of the wife of the petitioner by stating that after discharge from the hospital, assessee's wife had taken routine treatment and the assessee was not prevented from filing the return. The present case was certainly a case of genuine hardship to assessee and the discretion should have been exercised in favour of the assessee. Thus, assessee's application for condonation of delay under Section 119 (2)(b) claiming refund was allowed.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

SUBSCRIBE FOR FULL CONTENT