{"id":38884,"date":"2024-02-02T13:33:08","date_gmt":"2024-02-02T08:03:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/puneet-rastogi-v-pcit-it-2023454-itr-39-292-taxman-69-sc-editorial-puneet-rastogi-v-pcit-it-2023-454-itr-37-148-taxmann-com-362-delhihc\/"},"modified":"2024-02-02T13:33:08","modified_gmt":"2024-02-02T08:03:08","slug":"puneet-rastogi-v-pcit-it-2023454-itr-39-292-taxman-69-sc-editorial-puneet-rastogi-v-pcit-it-2023-454-itr-37-148-taxmann-com-362-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/puneet-rastogi-v-pcit-it-2023454-itr-39-292-taxman-69-sc-editorial-puneet-rastogi-v-pcit-it-2023-454-itr-37-148-taxmann-com-362-delhihc\/","title":{"rendered":"Puneet Rastogi v. PCIT (IT) (2023)454 ITR 39\/ 292 Taxman 69 (SC) Editorial : Puneet Rastogi v. PCIT (IT) (2023) 454 ITR 37 \/148 taxmann.com 362 (Delhi)(HC)"},"content":{"rendered":"<p>On a writ petition against the order under section\u00a0119(2)(b)\u00a0of the\u00a0Income-tax Act, 1961\u00a0seeking condonation of the delay in filing the return, the High Court held that ignorance of law was not an excuse, that the assessee had filed his return for the AY. 2011-12 within the time limit and was aware of the process of filing the return, and that the finding that there was no genuine hardship or reasonable cause for late filing of the return was justified. The court held that the order in question was clear and cogent and had been passed with the approval and sanction of the Principal Chief Commissioner (IT), and that there had been no violation of principles of natural justice. SLP is dismissed.\u00a0 (AY 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Return-Delay in filing-Refund-Condonation of  delay-Ignorance of law was not an excuse-High Court holding that there was no genuine hardship or  reasonable cause for late filing of  return. [S. 119(2b), 237,   Art. 136]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38884","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38884"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38884\/revisions"}],"predecessor-version":[{"id":38885,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38884\/revisions\/38885"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}