Court allowed delayed tax filing for 72-yr-old citing depression, old age & small income. Relied on precedent for leniency.

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....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.....