https://www.taxtmi.com/caselaws?id=762623 Gujarat HC allowed petition challenging rejection of application to condone 380-day delay in filing income tax return. Court held that respondent should have considered petitioner's age and medical condition as genuine hardship. Petitioner, residing outside India during relevant period, was not required to file return but needed it for claiming TDS refund on property sale. Court found petitioner demonstrated bona fide difficulties and respondent should have exercised jurisdiction under Section 119(2)(b) liberally. Impugned order quashed, matter remanded to condone delay and allow refund claim without interest. en-us Mon, 28 Oct 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762623 Gujarat HC allowed petition challenging rejection of application to condone 380-day delay in filing income tax return. Court held that respondent should have considered petitioner's age and medical condition as genuine hardship. Petitioner, residing outside India during relevant period, was not required to file return but needed it for claiming TDS refund on property sale. Court found petitioner demonstrated bona fide difficulties and respondent should have exercised jurisdiction under Section 119(2)(b) liberally. Impugned order quashed, matter remanded to condone delay and allow refund claim without interest. Case-Laws Income Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762623