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December 2024

Section 119(2)(b) — Condonation of delay on filing return of income — Delay in obtaining valuation report of land during Covid-19 coupled with fact that assessee was posted on Covid duty and death in family — Sufficient reason for condonation of delay.

By Ajay R. Singh, Advocate
Reading Time 7 mins

20 SmitaDilipGhule vs. The Central Board of Direct Taxes & Others

[WP (ST) No. 2348 OF 2024,

Dated: 8th October, 2024. (Bom) (HC).

Assessment Years 2020–21]

Section 119(2)(b) — Condonation of delay on filing return of income — Delay in obtaining valuation report of land during Covid-19 coupled with fact that assessee was posted on Covid duty and death in family — Sufficient reason for condonation of delay.

The Petitioner was an individual and a doctor by profession. The Petitioner’s return of income, under Section 139(1) of the Act, for the Assessment Year 2020–2021, was due to be filed on 10th January, 2021 as per the extended due date. However, the return of income was filed on 31st March, 2021, declaring total income of ₹6,75,837. The Petitioner had a claim of carry forward of long-term capital loss of ₹99,88,535. The Petitioner had claimed that during the year under consideration, she had transferred two ancestral lands which were jointly owned by her with other family members.

The Petitioner made an Application dated 31st March, 2021 to the Central Board of Direct Taxes (the

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