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2020 (2) TMI 656 - HC - Income TaxDelay in filing return of income (ITR) - condonation of delay u/s 119 - Refund - the petitioner did submit his return keeping in view Section 139(4) electronically for AY 2015-16 on 2.12.2015 - the CPC, Banglore received duly signed acknowledgment, which was generated online at the time of filing of the return on 01.03.2017 - HELD THAT:- The petitioner did mention about the illness of his wife, about hospitalization of his wife and in all fairness, the delay should have been condoned. It is not a case of evasion of income, it is not a case where no income tax return was filed, it is only a case, in which, Form No.V was not forwarded to the CPC, Banglore in the prescribed time. The return for assessment year 2015-16 was filed on 02.12.2015 and Form No.V was received by the CPC, Banglore on 01.03.2017. Reasonable cause was explained in the application submitted by the petitioner and the Principal Commissioner has brushed aside the factum of illness of the wife of the petitioner by stating that after discharge from the hospital, the assessee's wife has taken routine treatment and the assessee was not prevented from the filing the return up to March, 2017 under Section 139 (4) of the Income Tax Act, 1961. The present case is certainly a case of genuine hardship to the assessee and the discretion should have been exercised in favour of the assessee. The TDS, which the assessee was claiming, was in respect of tax deducted at source by the State of Madhya Pradesh, as the assessee was a Government Advocate, and therefore, the order dated 15.03.2019 is hereby quashed. The assessee's application dated 07.11.2017 for condonation of delay under Section 119 (2)(b) of the Income Tax Act, 1961 claiming refund of ₹ 43,590/- in respect of Assessment Year 2015 – 16 is allowed. The respondent is directed to process the case of the petitioner for refund, as claimed by the assessee, ignoring the delay. The exercise of processing the case and passing the final order ignoring the delay be concluded within a period of three months from the date of receipt of certified copy of this order.
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