2026 (5) TMI 417

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....ound that the petitioner is entitled for condonation of delay under Section 119 (2)(b) of the Income Tax Act, 1961 for filing of ITR for assessment year 2024-25, but his application dated 05.02.2025 was rejected by the Principal Commissioner of Income Tax, Jaipur-1, on 02.09.2025. 2. Learned counsel for petitioner while referring the record has submitted that though petitioner is a partnership firm, having husband and wife as partners, and in last week of July, 2024, the main working partner was admitted for orthopaedic surgery in Eternal Hospital and was under treatment for quite a sometime. He also submitted that the petitioner firm is entitled for refund of TDS deducted on work carried out by the petitioner firm and to claim said amou....

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.... and we have considered the same. 6. Section 119 (2)(b) of the Income Tax Act is reproduced as under:- "(b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, not being a Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law;" 7. The CBDT issued a circular No.11/2024 on 01.10.2024 providing guidelines for handling application for condonation of delay under Sect....