This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Rajasthan HC Condones Delay in Income Tax Filing Due to Genuine Hardship
Case Law Details
- Case Name
- Suman Devi Vs ITO (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Rajasthan High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 of 15 days in filing...





