Condonation of delay in tax return filing requires supporting material; absence of proof justified rejection.

Condonation of delay in filing income tax returns was refused because the applicant did not produce the supporting documents sought during consideration of the request. In the absence of material substantiating the cause for delay, the rejection under the condonation framework was found proper and free from illegality or infirmity. The High Court therefore upheld the refusal to condone delay and dismissed the writ petition.

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Issues: Whether the respondent was justified in rejecting the request for condonation of delay in filing the income tax returns under Section 119(2)(b) of the Income-tax Act, 1961.

Analysis: The application for condonation was made for the assessment year 2021-22, but the petitioner failed to file the supporting documents called for in the notice issued during the consideration of the request. In the absence of material to substantiate the cause for delay, the rejection of the condonation request was found to be proper and no infirmity or illegality was found in the impugned order.

Conclusion: The rejection of the condonation request was upheld and the writ petition was dismissed.

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