The Hon’ble High Court held that PCIT is not justified in rejecting the application made under section 119(2)(b) of the Act for condoning the delay in filing the returns without appreciating that genuine human issues faced by the assessee. The non filing of returns within the stipulated time was due to ill health of spouse of the Chartered Accountant otherwise the assessee is diligent in filing the returns. Thus, there is a reasonable cause beyond the control of assessee. Delay condoned.(AY. 2021-22)
Jyotsna M. Mehta v. PCIT (2024) 301 Taxman 6 (Bom.)(HC)
S. 119: Central Board of Direct Taxes-Circulars-Condonation of delay in filing returns within due date-Delay on account of ill health of spouse of Chartered Accountant-Reasonable cause-Delay is condoned. [S.119(2)(b),139, Art. 226]