The assessee was a foreign citizen and had overseas citizen of India status in India. The assessee had filed his return of income for the AY. 2011-12 within the time limit proved that he was aware of the process of filing the return. Consequently, the finding that there was no genuine hardship or reasonable cause for late filing of the return was proper for the Assessment year 2011-12. The order was clear and cogent and had been passed with the approval and sanction of the Principal Chief Commissioner. On a writ petition challenging the order passed under section 119(2)(b) of the Income-tax Act, 1961, seeking a direction to the Principal Commissioner to condone the delay in filing return of income and grant refund under section 237 of the Act. Dismissing the petition, the Court held that ignorance of law was not an excuse, there was no violation of principles of natural justice since the assessee’s contentions had been duly considered and he was heard. (AY. 2011-12)