ITR Filing Delay Due to Illness Must Be Considered: Delhi HC Aside Order

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 s

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