Abdul Rehaman Vs PCIT (Karnataka High Court)
Karnataka HC allows condonation of delay for belated return due to son’s death — directs CPC to process ITR
The Petitioner, Abdul Rehaman, aged 55, resident of Mangaluru, filed this writ petition seeking to quash the rejection order dated 12.07.2023 passed u/s 119(2)(b) by the PCIT, Panaji, refusing to condone delay in filing his return of income for AY 2022-23, & prayed for a direction to the CPC, Bengaluru, to process his belated return filed on 29.12.2022.
It was undisputed that the Petitioner did not file his ITR within the prescribed due date of 31.07.2022 & subsequently submitted a condonation petition on 24.04.2023. PCIT rejected the request, holding that no sufficient cause was established.
Before the Court, the Petitioner represented by Sri. Sachin S. Nayak, Advocate, explained that the delay was occasioned due to the tragic demise of his son in a motor accident, & he was involved in related proceedings before this very Court in a Motor Accident Claim case (order dated 17.08.2021).
Justice S.R. Krishna Kumar noted that the Petitioner had set out valid, reasonable, & bona fide reasons demonstrating genuine hardship as contemplated under CBDT Circular dated 09.06.2015 governing powers u/s 119(2)(b).
