TMI Blog2023 (3) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... inly on the ground that the petitioner failed to substantiate before the Principal Chief Commissioner, Income Tax, that it was facing genuine hardship because of which the return could not be filed on time. HELD THAT:- In the present case, Principal Chief Commissioner of Income Tax Department was vested with the power of acceptance/rejection of an application for condonation of delay and accordingly the impugned order has been passed by the Principal Chief Commissioner, Income Tax. We find force in submission made on behalf of the petitioner that the Principal Chief Commissioner ought to have taken a lenient view considering the difficulties, which the persons were facing during the period of Covid-19 pandemic and general lock-down im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is a Government Company incorporated under the Companies Act. It is said to be a joint venture between the Government of India and Government of Bihar. 2. The present writ application has been filed putting to challenge an order dated 31.05.2022 passed by the Principal Chief Commissioner of Income Tax (Bihar and Jharkhand) whereby the petitioner's application under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as Act ) requesting condonation of delay and permission to file the return of income for the assessment year 2020-21 (financial year 2019-20) has been rejected. 3. We have heard Mr. Ajay Kumar Rastogi, learned senior counsel appearing on behalf of the petitioner, and Ms. Archana Sinha, learned se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Income Tax Department was vested with the power of acceptance/rejection of an application for condonation of delay and accordingly the impugned order has been passed by the Principal Chief Commissioner, Income Tax. 8. Mr. Ajay Kumar Rastogi has submitted that the expression Genuine Hardship has been explained by the Supreme Court in case of B. M. Malani Vs. Commissioner of Income-Tax and Anr. reported in (2008) 306 ITR 196 (SC) to be genuine difficulty. He has submitted that the Principal Chief Commissioner ought to have taken note of the Covid-19 pandemic situation, which was prevailing throughout the country, because of which the petitioner was facing genuine hardship/difficulty, which was the reason why the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's prayer for condonation of delay in exercise of power under Section 119(2)(b) of the Act. 11. In the facts and circumstances of the case, we remand the matter back to the Principal Chief Commissioner of Income Tax (Bihar and Jharkhand), after setting aside the impugned order dated 31.05.2022, with a direction to him to reconsider the petitioner's case for condonation of delay under Section 119(2)(a) of the Act. It is expected that the Principal Chief Commissioner of Income Tax shall keep in mind the ratio laid down by the Supreme Court in the case of B.M. Malani (supra) and the concern shown by the Division Bench of Uttarakhand High Court in the case of Dehradun Chartered Accountants Society vs. Union of India (supra). 12. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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