Condonation of delay in return filing denied where hardship was unproven and timely filing remained relevant to deduction eligibility.

Condonation of delay in filing the return for Assessment Year 2020-21 was refused because section 119(2) is meant for extraordinary cases and cannot be used routinely to relax statutory filing deadlines. The authority's material negatived the plea of financial hardship, especially as the financial statements had been finalised well before the return was filed. Timely filing also remained relevant to eligibility for deductions under section 80AC. On those facts, no interference with the refusal to condone the delay was warranted, and the assessee's challenge failed.

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Issues: Whether the refusal of the Central Board of Direct Taxes to condone the delay in filing the return for Assessment Year 2020-21 under section 119(2) of the Income-tax Act, 1961 called for interference.

Analysis: The delay occurred notwithstanding repeated extensions during the COVID-19 period. The financial statements were finalized well before the return was filed, and the material relied upon by the authority negatived the plea of financial hardship. The order under challenge proceeded on the footing that condonation under section 119(2) is intended for extraordinary circumstances and cannot be invoked routinely to dilute statutory timelines. The requirement of timely filing was also relevant to the availability of deductions under section 80AC.

Conclusion: Interference was not warranted and the refusal to condone the delay was upheld against the assessee.

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