Court Allows Late Tax Return Due to Pilot's Work Travel, Emphasizes Support for Genuine Hardships in Filing Delays.

The court condoned a 37-day delay in filing a revised income tax return under Section 139(5) of the Income Tax Act, 1961, for the Assessment Year 2022-2023. The petitioner, a Pilot, missed claiming relief under Section 89 due to job-related travel obligations. The court found the reasons for the delay valid and emphasized that the entitlement should not be denied due to a minor delay. It set aside the respondent's order, underscoring the duty to assist taxpayers and address genuine hardships, allowing the writ petition without imposing costs.

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Issues:
The petition challenges an order to condone delay in filing a revised income tax return under Section 139(5) of the Income Tax Act, 1961 for Assessment Year 2022-2023.

Details of Judgment:

Issue 1: Delay in Filing Revised Return
The petitioner, a Pilot, filed original returns on time but missed claiming relief under Section 89 of the Act. The delay in filing the revised return was due to the nature of his job, which involves regular travel and extended stays away from home. The respondent rejected the delay condonation citing lack of genuine hardship, but the court found the reasons valid. The court noted the petitioner's entitlement to the exemption and condoned the 37-day delay.

Issue 2: Genuine Hardship and Condonation of Delay
The Senior Standing Counsel for the respondents argued against condoning the delay, emphasizing the need for discipline in filing returns. However, the court found that the petitioner's circumstances, as a Pilot with travel obligations, warranted leniency. The court stressed that the delay did not involve tax liability but rather an entitlement under the Act, which should not be denied due to a minor delay.

Issue 3: Setting Aside the Impugned Order
The court set aside the respondent's order, highlighting the duty of officers to assist taxpayers and promptly address any issues in returns. The judgment emphasized the importance of ensuring that genuine hardships are considered when dealing with delay in filing returns. Consequently, the writ petition was allowed, and the delay of 37 days in filing the revised returns was condoned, with no costs imposed.

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