2 hours 38 minutes Delay in Filing ITR due to Genuine Hardship: Karnataka HC condones delay, quashes Order issued u/s 119(2)(b)

The Karnataka High Court condoned a delay of 2 hours and 38 minutes in filing an Income Tax Return (ITR), citing genuine hardship as the reason. The court quashed the order issued under Section 119(2)(b) of the Income Tax Act, which had denied the petitioner’s claim due to the late submission. The ruling highlights the judiciary’s willingness to offer relief in cases where taxpayers can demonstrate valid reasons for non-compliance with deadlines, emphasizing a more human-centric approach to tax law enforcement.