S. 119(2)(b) Income Tax Act | Gujarat HC Directs Commissioner To Avoid Pedantic Approach, Condone One Year Delay In Filing Return

The Gujarat High Court directed the Commissioner of Income Tax to condone a one-year delay in filing a tax return under Section 119(2)(b) of the Income Tax Act. The case involved an assessee who faced genuine hardship and was unable to file the return within the prescribed time. The court emphasized that the Commissioner should avoid a pedantic approach and consider the genuine reasons for the delay. The court referred to CBDT circulars that provide guidelines for condonation of delay in filing returns and highlighted the importance of a fair and reasonable approach in such cases. This decision reinforces the need for tax authorities to consider genuine hardships and avoid rigid interpretations of procedural requirements.