https://www.taxtmi.com/caselaws?id=756585 The Rajasthan HC allowed a writ petition by a 72-year-old senior citizen seeking condonation of delay under Section 119(2)(b) of the Income Tax Act for filing IT returns and claiming refunds. The court found genuine hardship based on the petitioner's advanced age, depression, and status as a small-scale surveyor with no adverse revenue history. Considering the 15-year delay, 7-year pendency of the writ petition, and CBDT Circular permitting up to 6 years condonation for genuine hardship, the HC granted relief, emphasizing lenient treatment given the petitioner's circumstances and compliance history. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 07:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756585 The Rajasthan HC allowed a writ petition by a 72-year-old senior citizen seeking condonation of delay under Section 119(2)(b) of the Income Tax Act for filing IT returns and claiming refunds. The court found genuine hardship based on the petitioner's advanced age, depression, and status as a small-scale surveyor with no adverse revenue history. Considering the 15-year delay, 7-year pendency of the writ petition, and CBDT Circular permitting up to 6 years condonation for genuine hardship, the HC granted relief, emphasizing lenient treatment given the petitioner's circumstances and compliance history. Case-Laws Income Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756585