Rajasthan HC Condones Delay in Income Tax Filing Due to Genuine Hardship

Suman Devi Vs ITO (Rajasthan High Court)

In a recent judgment, the Rajasthan High Court addressed the case of Suman Devi versus Income Tax Officer (ITO), emphasizing the powers of the Income Tax Department to condone delays in filing Income Tax Returns (ITR) under Section 119(2)(b) of the Income Tax Act, 1961. This case revolved around a small business owner seeking condonation for a minor delay in filing her returns for the assessment year 2021-2022.

Suman Devi, a widow and proprietor of a small firm trading in herbs, encountered technical difficulties that led to a delay o

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