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2010 (4) TMI 41 - HC - Income TaxCondonation of delay in filing of return power to DBDT under section 119 return of loss - CBDT rejected the the application of the petitioner under Section 119 of the Income-tax Act, 1961 (hereinafter referred to as the said Act), whereby a prayer had been made for condoning the delay of one day in filing the return of income in respect of the assessment year 2004-05. held that - The fact of the matter is that the petitioner did reach the Central Revenue Building before the closure of the counter on 01.11.2004. It is only because he was sent from one room to the other and had to wait in long queues that he could not present the return at the counter which was receiving the returns prior to 6.00 p.m. on that date. We feel that sufficient cause has been shown by the petitioner for the delay of one day in filing the return. If the delay is not condoned, it would cause genuine hardship to the petitioner. Thus, in the circumstances of this case, instead of remanding the matter back to the CBDT, we direct that the delay of one day in filing of the return be condoned. decision of Karnataka High Court in the case of Associated Electro Ceramics [2008 -TMI - 21127 - KARNATAKA High Court ] followed.
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