Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 1215 - HC - Income TaxCondonation of delay filing return of income u/s 119 - delay of 43 days in filing the return of income - mandation to give proof of genuine hardship - applicant was seeking refund denied on denial of condonation of delay filling ROI - Petitioner explained that the delay was due to the concerned person who was entrusted with the work of filing of return being indisposed due to medical reasons - HELD THAT:- The court has held that the phrase “genuine hardship” should be construed liberally particularly when the legislature had conferred the power to condone the delay to enable the authorities to do substantive justice to the parties by disposing the matter on merits. While considering this aspect of genuine hardship, the authorities are expected to bear in mind that ordinarily applicant applying for condonation of delay does not stand to benefit by lodging its claim late. In the case at hand where applicant was seeking refund of a large amount of Rs. 82,13,340/-. Refusing to condone the delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. The authorities fail to understand that when the delay is condoned, the highest that can happen is that the cause would be decided on merits after hearing the parties. In our view, the approach of the authority should be justice oriented so as to advance cause of justice. If refund is legitimately due to applicant, mere delay should not defeat the claim for refund. Having said so, we are satisfied that Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. We hereby quash and set aside the order impugned in this petition and remit the matter back to the Board for denovo consideration. We direct the Board to decide the question of hardship as well as that of correctness and geniuineness of the refund claim.
|