Condonation upto six years permissible in case of genuine hardship: Rajasthan HC

Padam Raj Bhandari Vs Union of India (Rajasthan High Court)

Rajasthan High Court held that section 119(2)(b) of Income Tax Act read with CBDT Circular No. 09/2015 dated 09.06.2015 clearly reflect that if there is a genuine hardship, then a condonation of upto six years can be permitted. Accordingly, writ allowed.

Facts-

The petitioner, who is an Insurance Surveyor, filed an application on 12.05.2016 seeking condonation of delay under Section 119(2)(b) of the Income Tax Act in order to claim a refun

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