Rohini Randhir Behl Vs PCIT (Bombay High Court)
The Bombay High Court adjudicated a writ petition challenging the rejection of an application for condonation of delay in filing a revised return of income for Assessment Year 2021–22. The petitioner submitted that the delay occurred due to medical hardship arising from a diagnosis of breast cancer, followed by surgery, chemotherapy, radiation treatment, and recovery between November 2020 and September 2021. It was further stated that the original return contained inadvertent errors, including misclassification of capital gains and omission of foreign asset disclosures, which the petitioner intended to correct after recovery.
The tax authorities opposed the petition, contending that there is no provision to condone delay in filing a revised return. Upon examining the medical records and submissions, the Court found that the petitioner had faced genuine hardship during the relevant period.
In view of these circumstances, the Court quashed the impugned order rejecting condonation and allowed the delay. It directed the authorities to permit filing of the revised return by opening the ITBA portal within three weeks, with a further three-week period granted to the petitioner to file the revised return. The Court clarified that its order was limited to condonation of delay and acceptance of the revised return, and that the Assessing Officer would be free to examine the return on merits in accordance with law. The petition was disposed of without costs.
