Late ITR Filing Permitted for Genuine Hardship from Rainfall Disruption & System Issues

R N Shetty Trust Vs PCIT (Karnataka High Court) In R N Shetty Trust Vs PCIT (Karnataka High Court), the petitioner sought to quash the order dated 24.02.2021 rejecting its application under Section 119(2)(b) of the Income Tax Act for condonation of a 36-day delay in filing income tax returns for the Assessment Year 2017-18. The petitioner contended that the delay was due to system failures caused by heavy rainfall, along with bona fide reasons, unavoidable circumstances, and sufficient cause, resulting in genuine hardship as outlined in Circular No.9/2015 dated 09.06.2015. The Revenue opposed...