Sec. 119(2)(b) & 139 of Income-tax Act, 1961— Return—Expression ‘genuine hardship’ should receive liberal consideration.

Facts: In this petition under Arts. 226 and 227 of the Constitution of India, the petitioner inter alia seeks a writ of certiorari for quashment of order by CBDT under s. 119(2)(b) and to allow the application submitted by the petitioner for condonation of delay in filing the return of income for the asst. yr. 2014-15.

Held, that Sec. 119(2)(b) empowers the Board to condone the delay for avoiding genuine hardship in any case or class of cases by general or special order. The ingredients of the expression ‘genuine hardship’ must be determined keeping in view the discretionary meaning and legal conspectus attending thereto. It is well-settled in law that expression ‘genuine hardship’ should be construed liberally so as to advance the cause of justice. It is equally well-settled legal proposition that the authority must satisfy itself with regard to the genuineness of claim. From of the impugned order, it is evident that it is cryptic and while deciding the application filed by the petitioner under s. 119(2)(b), the claim of the petitioner has been dealt with on merits. In the considered opinion of this Court and in the fact situation of the case as well as bearing in mind the well-settled legal proposition that the expression ‘genuine hardship’ should receive liberal consideration, the instant case was a fit case for condonation of delay. In the result, the petition is allowed. - VASUDEV ADIGAS FAST FOODS (P) LTD. V/s CBDT - [2020] 314 CTR 852 (KARN)