TaxTMI 
TaxTMI 
2026 (10) TMI 196
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....3 passed under Section 119(2)(b) of the Income-Tax Act, 1961 (for short 'the Act') rejecting the application of the petitioner seeking condonation of delay of 25 days in filing the return of income for Assessment Year (for short 'A.Y.') 2020-21. 2. At the outset, learned Senior Advocate Mr. S.N. Soparkar appearing for the petitioner submitted that this Court, in the judgment dated 02.12.2025 passed in Special Civil Application No.19799 of 2023 in the case of the present petitioner has quashed and set aside the order rejecting the application seeking condonation of delay filed under the provision of Section 119(2)(b) of the Act for the A.Y. 2021-2022. It is submitted that the only difference is with regard to the delay of 13 days which wa....
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....condoning the delay, the petitioner has filed the present writ petition. 5. It is submitted that this Court can only set aside the order passed by the respondent authority in rejecting the application filed under Section 119(2)(b) of the Act, and hence the pendency of the Appeal before the Commissioner of Income-tax (Appeals) challenging the assessment order for disallowing two claims cannot act as a predicament before this Court in setting aside the impugned order. Moreover, he has urged that the petitioner is not seeking any order on merits so far as claim under deduction under Section 80IBA of the Act is concerned. 6. We have heard the learned advocates appearing for the respective parties at length. In response to a specific query....
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....- under Section 80IBA of the Act was rejected on the ground of belated filing of the return along with the claim of amount of Rs. 19,19,37,063/- relating to the under recognition of Revenue which was also disallowed by the Assessing Officer. 8. The petitioner being aggrieved of the assessment order filed the Appeal before the Commissioner of Income-tax (Appeals) on both the disallowance which is pending. When the petitioner became aware that the Commissioner of Income-tax (Appeals) has no power of condoning the delay in filing of return which has resulted into the disallowance of deduction to the tune of Rs. 19,30,28,003/-, he filed an application under Section 119(2)(b) of the Act on 17.08.2023 seeking condonation of delay in filing the....
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....ctor, General of Income Tax and others [(2009) SCC online 2195], the Bombay High Court observed that words 'genuine hardship' used in section 119(2)(b) should have been construed liberally. It was observed that refusing to condone the delay could result into a meritorious matter being thrown out the very threshold defeating the cause of justice. 5.5 Section 119(2)(b) of the Act is a statutory authorisation whereby the Board may authorise an income tax authority to hearan application or claim for any exemption, deduction, refund or for any other relief under the Act after expiry of period specified for the purpose in the relevant provisions of the Act for making such application. After hearing any such application post the expiry of....
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....is hereby quashed and set aside and the application of the petitioner for condonation of delay in filing the return of income for A.Y. 2021-22 under the provisions of Section 119(2)(b) of the Act shall be restored to its original file. The respondent shall consider the application in light of the observations made by this Court and pass appropriate order within 12 weeks from the date of receipt of writ of this Court." 10. The revenue has not disputed the aforementioned order, passed in favour of the petitioner, except to the extent that for F.Y. 2021-22, the directions issued by this Court for F.Y.2020-21, will not come to the rescue of the petitioner, since an assessment order is passed and the petitioner has filed the Appeal before the....