The Delhi High Court rejected a petition by a Canadian resident in British Columbia who sought an extension for filing his Income Tax Return for the 2020–21 assessment year. The petitioner cited lack of knowledge about Indian tax laws, health issues, and Covid-related travel restrictions as reasons for the delay, despite earning income from property sales and bank interest in India.
Justices V. Kameswar Rao and Vinod Kumar upheld the decision of the Commissioner of Income Tax, International Taxation, stating that the petitioner did not demonstrate “genuine hardship” as required under Section 119(2)(b) of the Income Tax Act. The court emphasized that ignorance of the law does not justify missing statutory deadlines and that extensions cannot be granted without valid reasons.
The High Court emphasized that adherence to statutory timelines is crucial for timely assessments and that extensions cannot be claimed as a right without valid grounds. The tax authority provided clear reasons for denying the petitioner’s request for condonation, stating that no extraordinary circumstances were established that warranted an extension.
In agreement with the tax authority’s decision, the Delhi High Court reiterated that the power to condone delays under Section 119(2)(b) is reserved for cases of genuine hardship and exceptional situations. The court found no justification to overturn the decision and dismissed the petition for lacking merit.
