TMI Blog2018 (7) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... lying with the requirement was due to circumstances beyond the control of the assessee, the Board is entitled to exercise its power and relax the requirement contained in Chapter IV or Chapter VI-A - as held the petitioner, being a senior citizen, cannot be denied of the benefit of exemption under Section 10(10C) of the Act and the financial benefit that had accrued to the petitioner, which would be more than a lakh of rupees. Therefore, this Court is of the view that the third respondent should grant the benefit of exemption to the petitioner. The writ petition is partly allowed and the impugned order is set side and the second respondent is directed to grant the benefit of exemption under Section 10(10C) of the Income Tax Act, 1961, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec.139(5) of the Income Tax Act, on or before 31.03.2006. But the return was filed on 30.01.2018. The assessing officer has no power under the Income Tax Act to process a belated revised return. The only remedy available to the petitioner is to file a condonation petition before the Principal Chief Commissioner of Income Tax, Chennai, as provided under Section 119(2)(b) of the Act, for condoning the delay in filing the return. The petitioner has filed the present writ petition before this Court, without exhausting the avenue available under the Income Tax Act. It is also submitted that the assessee should have followed the correct procedure available under the Income Tax Act for claiming refund of the amount, i.e. by way of filing the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may, from time to time, issue such orders, instructions and directions to other Income Tax Authorities, as it may deem fit, for the proper administration of the provisions of the Act and such Authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board. The Proviso carves out certain exceptions, under which circumstances, the Board will not issue instructions. 10. Clause (a) to Sub-Section (2) of Section 119 of the Act states that without prejudice to the generality of the power under Section 119(1), the the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act. 12. Furthermore, it is relevant to point out that Clause (c) to Sub-Section (2) of Section 119 of the Act states that the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, relax any requirement contained in any of the provisions contained in Chapter IV or Chapter VI-A of the Act, which deal with computation of total income and deductions to be made in computing the total income and such power is exercisable where the petitioner failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the conditions that (i) the default is due to circumstances beyond the control of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of the above paragraphs will clearly show that all the contentions which were advanced by the second respondent in the counter affidavit have been dealt with by this Court and thereafter, the writ petition has been allowed. I find that there is absolutely no ground made out by the respondents to distinguish the decision rendered in the case of S.Sevugan Chettiar. 7.Accordingly, following the said decision, the writ petition is partly allowed and the impugned order is set side and the second respondent is directed to grant the benefit of exemption under Section 10(10C) of the Income Tax Act, 1961, and refund the appropriate amount to the petitioner, within a period of eight weeks from the date of receipt of a copy of this order. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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