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2024 (8) TMI 289 - HC - Income TaxDelay filling IT returns - Seeking condonation of delay u/s 119 (2) (b) of the Income Tax Act for claiming the refund - petitioner submits that the petitioner a senior citizen now aged about 72 years faced genuine hardship and thus ought to have been granted benefit under Section 119 (2) (b) - HELD THAT - This Court finds that the senior citizen/considerable age depression as mentioned coupled with the fact that the petitioner is not on the wrong side of the law/revenue collections as he is not facing any kind of scrutiny or action by the respondents and thus he deserves to be dealt with leniently in this peculiar factual matrix. This Court has also heavily relied on the fact that the tenure of filing the returns sought to be filed in the present case begins about 15 years ago the impugned order is of 2016 this writ petition is pending for last 07 years and the age of the petitioner is around 72 years which do not warrant complete remand of the matter. The core law of Section 119 (2) (b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015 both reproduced above clearly reflect that if there is a genuine hardship then a condonation of upto six years can be permitted. Considering the overall perspective and peculiar facts of this case including the age of the petitioner the Section 119 (2) (b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015 which prescribes 06 years delay condonation on genuine hardship and the precedent law laid down in the matter on B.M. Malani s case 2008 (10) TMI 2 - SUPREME COURT this Court is of the firm opinion that the depression old age long pendency of the issue and the petitioner s status as a small-scale surveyor with no negativity in revenue collection by the tax authorities (like scrutiny) attached have to be considered as genuine hardship. WP allowed.
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