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October 2024

Section 119(2): CBDT — Condonation of delay in filing the return of income — the Chartered Accountant of assessee was in a situation of distress due to the ill-health of his wife — genuine human problems may prevent a person from achieving such compliances — sufficient cause for condonation of delay.

By Ajay R. Singh, Advocate
Reading Time 5 mins

15 Jyotsna M. Mehta vs. Pr. CIT - 19

WP(L) No. 17939 of 2024

Dated: 4th September, 2024 (Bom) (HC).

Section 119(2): CBDT — Condonation of delay in filing the return of income — the Chartered Accountant of assessee was in a situation of distress due to the ill-health of his wife — genuine human problems may prevent a person from achieving such compliances — sufficient cause for condonation of delay.

The application filed by the Assessees / Petitioners  under section 119(2)(b) of the Income-tax Act, 1961  praying for condonation of delay in filing the return of income. The Petitioners are members of one family. Their accounts and 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 Petitioners could not be filed within the stipulated time.

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