Neeraj Guglani Vs PCIT- 15 & Ors. (Delhi High Court)
The petition challenges an order dated 15 December 2023, whereby the authorities rejected an application for condonation of delay in filing an income tax return under Section 119(2)(b) of the Income Tax Act, 1961. The petitioner asserted that the delay occurred due to a serious medical condition. As recorded in the application, MRI scans revealed nerve compression in the spinal cord and secondary canal stenosis, and doctors advised surgery for Cervical Ossification of the Posterior Longitudinal Ligament (OPLL). Owing to the severity of this ailment, the petitioner missed the statutory deadline under Section 139(1). The petitioner further stated that he was under the bona fide impression that the last date for filing the return under Section 139(4) was 31 March 2023, resulting in failure to file the return by the actual extended due date of 31 December 2022. The Principal Commissioner of Income Tax (PCIT) rejected the condonation request, stating that the petitioner’s situation amounted merely to ignorance of law and did not qualify as “genuine hardship” under CBDT Circular 9/2015.
The petitioner’s counsel argued before the High Court that the MRI reports and medical advice spanned the period during which the return was required to be filed, establishing that the delay occurred for genuine medical reasons. It was submitted that all other returns had been filed on time, further supporting the credibility of the explanation. The revenue defended the rejection by noting that the petitioner had more than five months to file the return and thus the delay was not justified.
