2023 (12) TMI 1038

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....tion 139(5) of the Act for the Assessment Year 2022-2023 either in the income tax portal or manually. 2. The learned counsel for the petitioner states that the petitioner has filed the original returns for the Assessment Year 2022-2023 in time. However, while filing the returns, the petitioner intended to claim the relief under Section 89 of the Act, but the time limit for filing return of income under Section 139(1) of the Act was about to expire. Therefore, the petitioner filed his return of income without claiming relief under Section 89 of the Act, inadvertently. Thereafter, the petitioner filed an application on 06.02.2023, seeking to claim the relief under Section 89 of the Act and further to allow the petitioner to file revised re....

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....f demoralisation of the work done by the Officers, who all are filtering the returns. The learned Senior Standing Counsel relied on the judgment rendered by the Hon'ble Supreme Court of India in the case of Wipro Limited Vs. Principal Commissioner of Income- Tax-III, Bangalore and Another reported in (2022) 142 taxmann.com 562 (SC). Therefore, he would submit that since there was no genuinity towards the reasons provided by the petitioner, it was rightly rejected by the 1st respondent. Hence, this writ petition is liable to be dismissed. 6. Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondents and perused the entire materials on records. 7. In view of the above, it appears that there was ....

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....ys. Therefore, this Court feels that for the interest of justice, the said delay of 37 days in filing the revised returns has to be condoned, since it is not a tax liability that the petitioner is not going to pay to the respondent, but it is an exemption, which he is entitled to claim under the provisions of Income Tax Act. The said entitlement cannot be deprived by citing the reasons of delay of 37 days in filing the revised returns. 10. As far as the submission made by the learned Senior Standing Counsel for the respondents that there must be some discipline in filing the returns, otherwise it would set an example to demoralise the work done by the Officers, who are in-charge of filing returns is concerned, this Court is of the consid....