CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Condonation of delay in filing return of income under section 119(2)(b) - Delay in filing return along with refund claim -

Petitioner filed application under section 119(2)(b) before authority seeking condonation of delay in filing the return of income and pleaded to allow the refund claim. Authority rejected the said application, stating that petitioner being an assessee, was expected to be aware of the statutory requirements of filing the voluntary return under section 139(1) or even within the extended period under section 139(4) particularly when a refund is due to him and hence, application for condonation of delay was not acceptable. Held: The Court was of the view that authority concerned ought to have considered the explanation given by petitioner for the delay in filing the return along with refund claim and also the fact that petitioner had not delayed the filing of the revised return due to negligence, carelessness or due to any other frivolous reason. Authority ought to have condoned the delay in filing the return, rather than taking a very strict and pedantic view of the matter. It was obvious that there was some lapse on the part of petitioner. That itself would not be a factor to turn out the plea for filing the return of income, when the explanation offered was acceptable and genuine hardship is established. Thus, authority was directed to process the return of income along with refund claim and pass appropriate orders, on merits and in accordance with law.

Followed:Pala Marketing Co-operative Society Ltd. v. UOI & Ors. (2009) 311 ITR 177 (Ker) : 2009 TaxPub(DT) 0219 (Ker-HC).

REFERRED :

FAVOUR : Petition allowed.

A.Y. : 2006-07

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