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2022 (5) TMI 1180 - HC - Income TaxOrder u/s 119(2)(b) - condonation of delay in filing of Form No.10B - scope of expression 'genuine hardship' - HELD THAT:- As decided in G.V. INFOSUTIONS PVT. LTD. VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10 (2) , & ANR. [2019 (2) TMI 177 - DELHI HIGH COURT] the statute or period of limitation prescribed in provisions of law meant to attach finality, and in that sense are statutes of repose; however, wherever the legislature intends relief against hardship in cases where such statutes lead to hardships, the concerned authorities - including Revenue Authorities have to construe them in a reasonable manner. That was the effect and purport of this court's decision in Indglonal Investment & Finance Ltd. [2011 (6) TMI 229 - DELHI HIGH COURT]. This court is of the opinion that a similar approach is to be adopted in the circumstances of the case Thus this writ-application succeeds and is hereby allowed. The impugned order passed by the respondent dated 17.06.2021 is hereby quashed and set aside. The delay condone application filed by the writ-applicant is hereby allowed.
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