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        Case ID :
        Income Tax

        HC allowed petitioner's application u/s 119(2)(b) for...

        Taxpayer Wins Right to Rectify Income Tax Return After Demonstrating Genuine Hardship and Technical Filing Error

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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.
                                HC allowed petitioner's application u/s 119(2)(b) for condonation of delay in filing revised ITR. The court found that the ITR was initially rejected due to an incorrect box being ticked regarding cash transactions, which did not impact actual income assessment. The petitioner demonstrated genuine hardship and claimed cash receipts were NIL, with cash payments not exceeding five percent of total payments. The court set aside the order rejecting the ITR and permitted the petitioner to file a revised return, recognizing the technical nature of the initial filing error.
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