TMI Blog2023 (12) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... is also a Trainer for the Pilots. Therefore, by oversight, he had filed his returns without claiming the exemption, which is available u/s 89 of the Income Tax Act and there is no dispute on the aspect that the petitioner's entitlement to claim the said exemption. In the present case, the petitioner should have filed the revised returns within the time limit prescribed under the provisions of the Income Tax Act. However, due to the nature of work, the petitioner was unable to file his revised returns in time. No doubt, the petitioner is a Pilot, who has to travel throughout India and also he is a trainer of Pilots. As a Pilot, he cannot be excepted to reach home in time everyday. He may be compelled to stay away from his home tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Mr.Justice Krishnan Ramasamy For the Petitioner : M/s.N.V.Lakshmi For the Respondents : Dr.B.Ramaswamy Senior Standing Counsel ORDER The writ petition has been filed challenging the impugned order passed by the 1st respondent on 19.06.2023 and to direct the 1st respondent to condone the delay in filing the revised return of income under Section 139(5) of the Income Tax Act, 1961, (in short 'The Act') and to allow the petitioner to file the revised return under Section 139(5) of the Act for the Assessment Year 2022-2023 either in the income tax portal or manually. 2. The learned counsel for the petitioner states that the petitioner has filed the original returns for the Assessment Year 2022-2023 in time. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner to condone the delay in filing the revised returns. The 1st respondent also referred to para 5(i) of the CBDT's circular No.9/2015 (F.No.312/22/2015-01) dated 09.06.2015, the acceptance of any condonation petition is subject to ensuring that the case is of genuine hardship on merits. 5. The learned Senior Standing Counsel appearing on behalf of the respondents further contended that there must be some discipline in filing the returns, otherwise it would be an example of demoralisation of the work done by the Officers, who all are filtering the returns. The learned Senior Standing Counsel relied on the judgment rendered by the Hon'ble Supreme Court of India in the case of Wipro Limited Vs. Principal Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons assigned by the petitioner is not genuine. The reason provided by the petitioner is that due to the nature of his work, there was a delay of 37 days in filing the revised returns. 9. No doubt, the petitioner is a Pilot, who has to travel throughout India and also he is a trainer of Pilots. As a Pilot, he cannot be excepted to reach home in time everyday. He may be compelled to stay away fom his home town. Further, in this writ petition, the petitioner is asking for condonation of delay of 37 days. Therefore, this Court feels that for the interest of justice, the said delay of 37 days in filing the revised returns has to be condoned, since it is not a tax liability that the petitioner is not going to pay to the respondent, but it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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