Delayed ITR Filing: Delhi HC Reaffirms Liberal Interpretation of ‘Genuine Hardship’ in Condonation

VRG Electronics Pvt Ltd Vs PCIT (Delhi High Court) Condonation of Delay in Filing ITR under Section 119(2)(b) – Liberal Interpretation of “Genuine Hardship” Reaffirmed 1. Introduction The Income-tax Act, 1961 (“the Act”) prescribes strict timelines for filing returns of income and related forms. However, recognising that rigid application of limitation periods may cause hardship, Section 119(2)(b) empowers the Central Board of Direct Taxes (CBDT) to authorise condonation of delay in appropriate cases to mitigate “genuine hardship.” The Delhi High Court in VRG Electronics Pvt. Ltd...