https://www.taxtmi.com/caselaws?id=784112 Condonation of delay in filing an income-tax return under s.119(2)(b) was refused because the taxpayer failed to establish "genuine hardship" or "reasonable cause" for belated filing. The HC applied the principle of ignorantia juris non excusat, holding that claimed illiteracy and lack of awareness of tax law could not justify non-compliance, particularly since the taxpayer had timely filed a return for an earlier assessment year, evidencing knowledge of the process. Relying on precedent that statutory timelines must be strictly adhered to and extension is not a vested right, the HC upheld the impugned rejection and dismissed the writ petition. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784112 Condonation of delay in filing an income-tax return under s.119(2)(b) was refused because the taxpayer failed to establish "genuine hardship" or "reasonable cause" for belated filing. The HC applied the principle of ignorantia juris non excusat, holding that claimed illiteracy and lack of awareness of tax law could not justify non-compliance, particularly since the taxpayer had timely filed a return for an earlier assessment year, evidencing knowledge of the process. Relying on precedent that statutory timelines must be strictly adhered to and extension is not a vested right, the HC upheld the impugned rejection and dismissed the writ petition. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784112