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2023 (9) TMI 620 - MADHYA PRADESH HIGH COURTDelay in filing return qua assessment year - authority rejected the ground of genuine hardship shown by petitioner and thus declined to extend the benefit of Section 119(2)(b) of IT Act r/w CBDT Instruction No.9 of 2015 dated 09.06.2015 - HELD THAT:- From the impugned order Annexure P/9, it does not appear that the competent authority has applied its mind to the Affidavit filed by the Chartered Accountant. The said Affidavit discloses certain compelling reasons beyond the control of petitioner and the Chartered Accountant which prevented petitioner and her Chartered Accountant to file return within the extended period of time. The possibility that if mind had been apply to the said Affidavit Annexure P/1 of the Chartered Accountant, then the result may have been different. What comes out loud and clear is that the impugned order dated 06.12.2022 passed by PCIT Jabalpur-1 (Annexure P/9) suffers from non-application of mind and; therefore, needs to be interfered with extending liberty to Revenue to apply its mind again in accordance with law. Thus the impugned order passed by Principal Commissioner of Income Tax, Jabalpur-1 (Annexure P/9) stands quashed - The competent authority i.e. Principal Commissioner of Income Tax, Jabalpur-1 is directed to reconsider the application preferred by petitioner u/s 119(2)(b) of IT Act after considering the Affidavit of Chartered Accountant and all other material on record and thereafter record his findings as regards existence or otherwise of “genuine hardship”.
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