TaxTMI 
TaxTMI 
2023 (11) TMI 1348
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.... For the Petitioner : Smt. Radha R., Advocate For the Respondents : Sri.Dilip M., Advocate ORDER The petitioner is aggrieved by the first respondent's order dated 29.05.2023 in No. ITBA/ COM/F/17/2023-24/1053267375(1) [Annexure-A]. The first respondent by this order has rejected the petitioner's application under Section 119[2][b] of the Income Tax Act, 1961 [for short, 'IT Act'] refusing to co....
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....2015, and because ITR was belated by about five moths i.e., between 31.03.2015 and 22.08.2015, an application is filed on 15.11.2021 under Section 119(2)(b) of the IT Act for condonation of delay in filing the ITR. 3. Smt. Radha R further submits that the first respondent has reckoned the delay between the date of last date for filing the ITR and the date of the application, but even according to....
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....119[2][b] of the IT Act would not impose any limitation for the purposes of filing an application for condonation of delay. The High Court of Kerala has opined thus: "I am of the view that the 1st respondent completely misdirected himself in law while holding that Ext.P5 application of the petitioner for condonation of delay ought to be rejected as it was filed beyond the period specified in the....
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....e light of this proposition, which is very persuasive must opine that the impugned order cannot be sustained and the petitioner's application for condonation of delay in filing the ITR on 22.08.2015 must be restored for consideration in the light of the reasons offered to explain the delay between 31.03.2015 and 22.08.2015 and with the directions to so consider the application within a reasonable ....