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 for condonation of delay on 27.02.2017.
Conclusion-
Considering the overall perspective and peculiar facts of this case, including the age of the petitioner, the Section 119(2)(b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015, which prescribes 06 years delay condonation on genuine hardship.
Held that the depression, old age, long pendency of the issue and the petitioner’s status as a small-scale surveyor with no negativity in revenue collection by the tax authorities (like scrutiny) attached, have to be considered as genuine hardship. Thus, in these peculiar facts and circumstances, holding it to be a case of genuine hardship, the impugned order dated 27.02.2017 is quashed and set aside. The authority concerned shall accept the returns and decide the claim of the petitioner, while strictly adhering to the six years limit from the date of petitioner’s application as prescribed in the CBDT Circular No.09/2015 dated 09.06.2015, while treating it to be a case of genuine hardship, in accordance with law.
