TaxTMI 
TaxTMI 
2024 (10) TMI 1158
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.... Application for condonation of delay in filing return of income u/s 119 (2) (b) of the Income Tax Act, 1961 (for short "the Act"). 3. The Petitioner filed its return on 8th November 2022 with a delay of one day, as on the earlier day, the returns could not be uploaded on account of technical issue. Immediately, on 9th November 2022, the Petitioner filed an application pointing out that there was a technical glitch on the portal due to which the return could not be filed on the last day that is on 7th November 2022. The Petitioner on such backdrop made an application under Section 119 (2) (b) of the Act praying for condonation of delay, which has been rejected by the impugned order. 4. Having perused the impugned Order, we are not persuad....
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....ourt to be sufficient ground for condoning the delay. The relevant observations in that regard are required to be noted. Paragraphs 6, 7 and 8 of the said observations read thus:- "6. In our opinion, the approach of PCIT appears to be quite mechanical, who ought to have been more sensitive to the cause which was brought before him when the petitioner prayed for condonation of delay. In such context, we may observe that it can never be that technicalities and rigidity of rules of law would not recognize genuine human problems of such nature, which may prevent a person from achieving such compliances. It is to cater to such situations the legislature has made a provision conferring a power to condone delay. These are all human issues and wh....
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....sional obligation. There could also be a likelihood that for such reasons, of impossibility of any services being provided/performed for his clients when tested on acceptable materials. Such human factors necessarily require a due consideration when it comes to compliances of the time limits even under the Income Tax Act. The situation in hand is akin to what a Court would consider in legal proceedings before it, in condoning delay in filing of proceedings. In dealing with such situations, the Courts would not discard an empathetic /humane view of the matter in condoning the delay in filing legal proceedings, when law confers powers to condone the delay in the litigant pursuing Court proceedings. This of course on testing the bonafides of s....
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.... could not have been rejected for such reason. The principles which are paramount and jurisprudentially accepted, and as discussed by this Court in the case of Jyotsna Mehta (supra), in our opinion, mandate their application in the present facts, for the delay to be condoned. 8 In light of the above discussion, we are of the opinion that, in the interests of justice, the Petition would be required to be allowed in terms of prayer clause (a) and (c) (iv), which reads thus:- "(a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction, calling for the records of the Petitioner'....