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of <h1>Court Allows Name Correction in Tax Filing, Citing 'Genuine Hardship' u/s 119 of Income Tax Act.</h1> The case examines the legal implications of a corporate tax filing issue where a company submitted a tax return under a name that had been legally changed, despite using the correct Permanent Account Number (PAN). The Deputy Commissioner of Income Tax declared the return invalid due to the name mismatch. The company sought relief under Section 119 of the Income Tax Act, 1961, but was initially denied. The matter escalated to a Writ Petition, where the court emphasized a liberal interpretation of 'genuine hardship' and allowed the correction, stressing the importance of balancing procedural compliance with substantive justice. This case underscores the need for consistency in corporate identities in tax filings and highlights the judiciary's role in addressing administrative errors.
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