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Court condoned delay in filing IT returns for senior citizen aged 72 years due to genuine hardship of depression and old age. Despite 15-year delay, considering petitioner's small-scale profession, no scrutiny by tax authorities, and long pendency, court invoked Section 119(2)(b) of Income Tax Act and CBDT Circular 09/2015 allowing up to 6 years' condonation on genuine hardship. Relying on precedent, court held petitioner deserved lenient treatment in peculiar facts, allowing writ petition.
Court condoned delay in filing IT returns for senior citizen aged 72 years due to genuine hardship of depression and old age. Despite 15-year delay, considering petitioner's small-scale profession, no scrutiny by tax authorities, and long pendency, court invoked Section 119(2)(b) of Income Tax Act and CBDT Circular 09/2015 allowing up to 6 years' condonation on genuine hardship. Relying on precedent, court held petitioner deserved lenient treatment in peculiar facts, allowing writ petition.
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