Gujarat HC Allows Delay Condonation, Orders Income Tax Refund to NRI

Monica Elande Vs CIT (IT And TP) (Gujarat High Court) Gujarat High Court recently overturned a decision by the Commissioner of Income Tax, International Taxation & Transfer Pricing, Ahmedabad, to reject a non-resident Indian’s application for condonation of delay in filing her income tax return for Assessment Year 2022-23. The ruling, in the case of Monica Elande Vs. CIT (IT & TP), emphasizes a liberal interpretation of “genuine hardship” under Section 119(2)(b) of the Income Tax Act, 1961, particularly when substantial justice is at stake. The petitioner, a U.S. resi...