Condonation of delay: personal illness of a tax professional can justify relief in filing income tax returns.
The summary establishes that under Section 119(2)(b) of the Income-tax Act, delay in filing returns caused by personal difficulties of a chartered accountant (such as illness of a family member) can be a genuine reason for discretionary condonation; authorities should assess such claims sensitively, require reasoned disbelief if rejecting medical evidence, and interpret discretionary tax powers in light of equity, substantial justice and harmonious construction.