Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]
Reasons presented for the delay were reasonable and warranted consideration under the provisions of the Income Tax Act, allowing for discretionary condonation by authorities, observed the court
![Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Rajasthan-high-court-Income-tax-returns-ITR-delay-Section-119-Income-tax-act-TAXSCAN.jpg "Income Tax Dept have Ample powers to Condone ITR Delay u/s 119(2)(b) if sufficient Reasons are found: Rajasthan HC directs to Condone Delay [Read Order]")
The Rajasthan High Court has ruled in favour of the petitioner, a widow proprietor, directing to condone the 15-days delay in filing the Income Tax Returns under Section 119(2)(b) of the Income Tax Act, 1961. The bench of Justices Munnuri Laxman and Dr. Pushpendra Singh Bati observed that “the respondents have ample powers to condone the delay of the assessee, if sufficient reasons...
The Rajasthan High Court has ruled in favour of the petitioner, a widow proprietor, directing to condone the 15-days delay in filing the Income Tax Returns under Section 119(2)(b) of the Income Tax Act, 1961.
The bench of Justices Munnuri Laxman and Dr. Pushpendra Singh Bati observed that “the respondents have ample powers to condone the delay of the assessee, if sufficient reasons are found.”
The petitioner, Suman Devi, a widow and proprietor of a small trading firm specialising in herbs and plants for Ayurvedic purposes, registered under the Central Goods and Service Tax, 2017. The petitioner had sought condonation of a 15-day delay in filing the tax return for the assessment year 2021-2022 under Section 119(2)(b) of the Income Tax Act, 1961.
The petitioner’s counsel, cited valid reasons for the delay, emphasising that despite efforts, the timely filing was hindered by technical difficulties, specifically the crashing of her computer during the preparation of accounts.
It was stated that despite the gross income falling below Rs. 2,50,000/- and having substantial Tax Deducted at Source ( TDS ) amounting to Rs. 77,220/-, the delay was inadvertent and necessitated by unforeseen circumstances.
The respondents, represented by their counsel, contended that procedural timelines must be strictly adhered to and argued against condoning the delay solely on sympathetic grounds.
The Rajasthan High Court acknowledged the petitioner's compelling circumstances, noting her status as a widow managing a modest business in a small town. The Court observed that the reasons presented for the delay were reasonable and warranted consideration under the provisions of the Income Tax Act, 1961, allowing for discretionary condonation by authorities.
Consequently, the Court allowed the writ petition, overturning the previous order and directing the respondents to accept the petitioner's belated tax return for the assessment year 2021-2022. It was clarified that while the assessment itself could be reviewed on legal grounds, the issue of delay had been adequately addressed and resolved by the Court.
Mr. Vinay Kothari and Mr. Ayush Goyal appeared for the petitioner.
To Read the full text of the Order CLICK HERE
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