Assessee’s land was acquired under the Land Acquisition Act, and he received an award in 2022 on which TDS was deducted under section 194LA. Since assessee, had no taxable business income till assessment year 2022-23, he did not file any return. Thereafter, in 2024, assessee’s CA registered his PAN on the income tax website for the first time and found that TDS was reflected in Form 26AS. Accordingly, assessee filed an application under section 119(2)(b) for condonation of delay and for permitting to file return for the relevant assessment year. The application was rejected. On writ, the Court held that it was not in dispute that assessee was not aware of TDS and only after being employed and on acquiring PAN, assessee came to be aware of tax deducted at source. Accordingly, the PCIT  was directed to condone the delay and allow the assessee to file the return. (AY. 2022-23)