Case Law Details
Suman Devi Vs ITO (Rajasthan High Court)
In a recent judgment, the Rajasthan High Court addressed the case of Suman Devi versus Income Tax Officer (ITO), emphasizing the powers of the Income Tax Department to condone delays in filing Income Tax Returns (ITR) under Section 119(2)(b) of the Income Tax Act, 1961. This case revolved around a small business owner seeking condonation for a minor delay in filing her returns for the assessment year 2021-2022.
Suman Devi, a widow and proprietor of a small firm trading in herbs, encountered technical difficulties that led to a delay of 15 days in filing her income tax return. Her counsel argued that the delay was due to genuine hardships, including computer malfunctions during account preparation, which required recalculations. The petitioner’s gross income fell below the taxable threshold, and all relevant TDS details were duly reported in Form 26AS.
The petitioner’s plea for condonation of delay was contested by the Income Tax Department, citing procedural timelines that weren’t adhered to. However, the petitioner’s counsel highlighted Section 119(2)(b) of the Act, which grants discretionary powers to condone delays in genuine cases of hardship.
The Rajasthan High Court examined precedents and relevant circulars, including Circular 9/2015, emphasizing the need for genuine hardship and correctness of income declarations when condoning delays. Considering the factual matrix presented, the Court concluded that the delay in filing the return was adequately justified under the circumstances.
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