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 refund for the assessment year 2009-10 to 2014-15. However, the respondents rejected the application f...