Anantharaja Charitable Trust Vs CBDT (Karnataka High Court)
Perusing the medical certificate placed on record, Court observed that the afflictions indicated in the said report only indicate normal afflictions like hypertension, ischemic heart disease, diabetes mellitus, hypothyroidism & Parkinson, there is nothing which is indicated in the said medical certificate that those afflictions were such that the petitioner was prevented from carrying out the necessary activities.
However, Court held that considering that the petitioner is 75 years & that by filing an application u/s 192(b), what the petitioner intends to achieve is only to place the returns & documents on record which would not in any manner adversely affect the interest in revenue, in fact the revenue would receive the tax due voluntarily paid by the petitioner.
Court ruled that Revenue would have to consider the documents which have been placed on record in accordance with law & determine the tax liability of the petitioner. Court opined that, these kind of matters the revenue is required to be more equitable & exercise the jurisdiction u/s 192(b) more liberally by condoning the delay where it can, so that the assessment could be completed in a proper manner in accordance with law, more so when the assessee has approached the authority to pay the tax.
