Waiver of interest for late return filing denied where sufficient time remained after the pleaded illness to comply with the due date.

Interest for late filing of a return was sought to be waived on the ground of illness of the assessee's munim, but the authority found that the illness ended well before the due date and that sufficient time still remained to file the return in time. The factual basis of the illness claim was accepted, yet the refusal to grant waiver was treated as reasoned, relevant, and supported by the record. On revision, no failure to consider material facts, perversity, or irrelevance was shown, so interference with the Commissioner's order was not warranted and the challenge to the refusal to waive interest failed.

---

---

Issues: Whether the assessee established sufficient cause under rule 117A for waiver of interest levied for late filing of the return, and whether the Commissioner's refusal to interfere in revision under section 264 called for interference.

Analysis: The return for the assessment year was filed after the due date, and interest under section 139(8) was levied. In revision, the assessee relied on the illness of its munim for a period ending well before the due date. The Commissioner accepted the certificate of illness but held that, even on that footing, there was ample time thereafter to file the return within time. The reasons recorded were treated as relevant, genuine, and based on the material on record, and no failure to consider the relevant facts was shown.

Conclusion: The assessee did not establish sufficient cause for waiver of interest, and the Commissioner's order under section 264 did not warrant interference.

Final Conclusion: The writ petition challenging the refusal to waive interest failed and was dismissed.

Ratio Decidendi: Where the authority accepts the factual basis pleaded for delay but finds that sufficient time still remained to comply with the statutory due date, refusal to waive interest cannot be interfered with unless the decision is shown to be irrelevant, perverse, or lacking consideration of material facts.

---