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2023 (4) TMI 898 - DELHI HIGH COURTDelay in filing return of income - Petitioner is admittedly a foreign citizen and having OCI status since 2009 and he cannot be reasonably expected to keep himself aware and updated about the due date for filing return in India especially when he did not have any income taxable in India since the financial year 2010-11 - Petitioner submits that that the claim of the Petitioner that he was not aware of the due date or the process for filing the return of income has been negated on the sole ground that the Petitioner had filed his return for the assessment year 2011-12 within the time limit - HELD THAT:- This Court is of the view that ignorance of law is not an excuse. Assessee had filed his ITR for the assessment year 2011-12 within the time limit proves that the Assessee was aware of the process of filing the ITR. Consequently, this Court is in agreement with the finding of the Respondent No.2 that in the present case there was no genuine hardship or reasonable cause for late filing of the return. This Court is also of the opinion that the impugned order is clear and cogent and has been passed with the approval and sanction of Principal Chief Commissioner (IT). Further, there has been no violation of principles of natural justice, as the petitioner’s contentions have been duly considered.
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