Gujarat High Court directs to Avoid Pedantic Approach while considering Petition u/s. 119(2)(b) Income Tax Act,

The Gujarat High Court has directed tax authorities to avoid a pedantic approach while considering petitions under Section 119(2)(b) of the Income Tax Act, 1961. The case involved a taxpayer who sought condonation of a one-year delay in filing their income tax return, citing genuine reasons for the delay. The court observed that the tax authorities had adopted a rigid stance, failing to consider the merits of the case and the taxpayer’s explanation. Emphasizing the principles of natural justice and fairness, the court condoned the delay and directed the authorities to process the taxpayer’s return. This ruling underscores the importance of a balanced and fair approach in tax administration, ensuring that genuine cases are given due consideration. The court’s decision highlights the need for tax authorities to exercise discretion judiciously and avoid a mechanical application of rules that may result in undue hardship to taxpayers.