Equity and Justice in Tax Matters: Condonation of Bona Fide Delays

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....ssue of condonation of delay in filing income tax returns u/s 119(2)(b) of the Income Tax Act, 1961. The petitioner filed their return on November 8, 2022, with a delay of one day due to a technical glitch on the portal. The petitioner immediately filed an application seeking condonation of the one-day delay, which was rejected by the Principal Commissioner of Income Tax (Respondent No. 1). The c....

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.... not explicitly stated in the text provided. 3. COURT DISCUSSIONS AND FINDINGS The High Court analyzed the reasoning provided by Respondent No. 1 for rejecting the petitioner's application for condonation of delay. The court found that the reason cited, i.e., that the return had been processed u/s 143(1) of the Act with a demand due, was completely misconceived and could not be a ground to r....

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.... delay of one day in filing the return was bona fide and should have been condoned. The court quashed and set aside the impugned order rejecting the petitioner's application for condonation of delay. The legal principle established is that a bona fide delay, especially a short delay, in filing income tax returns due to genuine human problems or technical glitches should be condoned by the aut....