Delay in Filing ITR due to Age and Depression: Rajasthan HC Condones Delay

The Rajasthan High Court has condoned the delay in filing an Income Tax Return (ITR) for an individual due to age and depression. The petitioner, a senior citizen, failed to meet the ITR filing deadline due to health issues and personal circumstances. The court acknowledged the genuine difficulties faced by the petitioner and exercised discretion to allow the delayed filing, emphasizing that such compassionate grounds warrant consideration. This ruling reflects the court's understanding of personal hardships affecting compliance with tax obligations.