https://www.taxtmi.com/highlights?id=80157 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. en-us Tue, 06 Aug 2024 07:50:52 +0530 Tue, 06 Aug 2024 07:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80157 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. Highlights Income Tax Tue, 06 Aug 2024 07:50:52 +0530 https://www.taxtmi.com/highlights?id=80157