Assessee, a US resident failed to file his return for assessment years 2020-21 and 2021-22 due to COVID-19 pandemic which affected his parents and his in-laws and he could not travel to India On returning to India, assessee realized that a large amount was deducted at source for relevant assessment years and that he was entitled to a refund.\u00a0 He filed an application under section 119(2)(b) seeking condonation of delay which was dismissed. Court held that\u00a0 assessee had filed compliant in US for theft from his car in which his passport was also lost.\u00a0 Further, assessee informed reason for condonation of delay before Commissioner wherein he referred to his parents and parents-in-law being affected by pandemic and death of his father-in-law in year 2021-Whether section 119(2)(b) enables CBDT to condone delay in case of genuine hardship and it should receive a liberal construction.Court held that\u00a0 this being a case of genuine hardship caused to assessee, delay in filing ITRs was to be condoned, order rejecting condonation of delay application is\u00a0\u00a0 quashed.\u00a0 (AY. 2020-21,\u00a0 2021-22)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 139 : Return of income-Delay in filing of return-Dedcution of tax at source-Refund-Genuine hardship-COVID-19-Court held that genuine hardship and it should receive a liberal construction-Court held that this being a case of genuine hardship caused to assessee, delay-Order rejecting condonation of delay application is quashed. [S.54, 119(2)(b), Art. 226] <\/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-46645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c8l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46645","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=46645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46645\/revisions"}],"predecessor-version":[{"id":46646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46645\/revisions\/46646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}