The assessees were members of one family. Their accounts as also all issues in relation to their income-tax returns were handled by a Chartered Accountant, who could not take timely steps on account of ill health of his spouse. For such reason, the returns of the assessees could not be filed within the stipulated time. The assessees filed an application under section 119(2)(b) praying for condonation of delay in filing of their returns claiming that there was bonafide and a legitimate cause, requiring the delay to be condoned in filing of the returns. The assessees also submitted all the medical papers in support of their contentions that the case as made for condonation of delay was bonafide/genuine as reflected from the medical papers. The Principal Commissioner disbelieved the assessees’ case when he observed that the reasons were not genuine reasons preventing the assessees from filing income-tax returns and rejected the application. On writ the Court held that   the approach of the Principal Commissioner appears to be quite mechanical, who ought to have been more sensitive to the cause which was brought before him when the assessee prayed for condonation of delay. In such context, it can never be that technicalities and rigidity of rules of law would not recognize genuine human problems of such nature, which may prevent a person from achieving such compliances. It is to cater to such situations the legislature has made a provision conferring a power to condone delay. These are all human issues and which may prevent the assessee who is otherwise diligent in filing returns, within the prescribed time. It also cannot be overlooked that any professional, for reasons which are not within the confines of human control, by sheer necessity of the situation can be kept away from the professional work and despite his best efforts, it may not be possible for him to attend the same. The reasons can be manifold like illness either of himself or his family members, as a result of which he was unable to timely discharge his professional obligation. There could also be a likelihood that for such reasons, of impossibility of any services being provided/performed for his clients when tested on acceptable materials. Such human factors necessarily require a due consideration when it comes to compliances of the time limits even under the Income-tax Act. The situation in hand is akin to what a Court would consider in legal proceedings before it, in condoning delay in filing of proceedings. In dealing with such situations, the Courts would not discard an empathetic/humane view of the matter in condoning the delay in filing legal proceedings, when law confers powers to condone the delay in the litigant pursuing Court proceedings. This of course on testing the bona fides of such plea as may be urged. Such principles which are quite paramount and jurisprudentially accepted are certainly applicable, when the assessee seeks condonation of delay in filing income tax returns, so as to remove the prejudice being caused to him, so as to regularise his returns. In fact, in this situation, to not permit an assessee to file his returns, is quite counter productive to the very object and purpose, the tax laws intend to achieve. In this view of the matter, the delay which is sufficiently explained in the instant case would be required to be condoned Resultantly, the order is quashed and set aside. The revenue is directed to permit the assessees to file returns without penalty, fees and interest, if any, within a period of two weeks. All contentions of the parties on the merits of the returns are expressly kept open.