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2023 (4) TMI 1213 - KARNATAKA HIGH COURTApplication for condonation of delay in submitting the returns - condonation of delay u/s 119 (2) (b) of the Income Tax Act, 1961 was filed intimating respondent No.1 that the delay in submitting the returns was on account of him being illiterate and due to the intervening marriage of his daughter and as such, it was not possible for him to submit the returns within the stipulated period - grievance of the petitioner the respondent No.1 has proceeded to subsequently pass the impugned order rejecting the application / request for condonation of the delay without appreciating that returns had already been processed and as such, the delay in submitting the returns has stood condoned by the respondents HELD THAT:- As rightly contended by petitioner, despite noticing that the returns of the petitioner had already been processed and intimated to the petitioner on 09.05.2020 itself, the respondent No.1 clearly fell in error in rejecting the application for condonation of delay vide impugned order dated 28.07.2020, which is clearly unreasoned, non-speaking, laconic and cryptic order without any application of mind and without assigning valid or cogent reasons as to why application for condonation of delay, which had already stood condoned by the processing of the returns was liable to be rejected. At any rate, the reasoning contained in the impugned order for the purpose of rejecting the application for condonation of delay are without any application of mind and on this ground also, the impugned order deserves to be set aside and request / application for condonation of delay submitted by the petitioner deserves to be accepted.Petition is hereby allowed.
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