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        Case ID :
        Income Tax

        The HC quashed the order under s.119(2)(b) and condoned the...

        Delay in Filing Tax Return Due to COVID-19 and Late TDS Deposit Condoned Under Section 119(2)(b), Allowing Refund Claim

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC quashed the order under s.119(2)(b) and condoned the delay in filing income tax return for AY 2020-21, allowing the petitioner to claim refund belatedly. The court recognized genuine hardship faced by the non-resident petitioner who was prevented from filing returns due to COVID-19 travel restrictions and late deposit of TDS by the property purchaser (M/s. Ashutosh Builders) on 11.06.2022. The petitioner had already furnished income computation with long-term capital gain details in response to the tax authority's notice. The HC determined these circumstances constituted sufficient grounds for condonation of delay under the Income Tax Act provisions.
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