SANJAY KHURANA vs INCOME TAX DEPARTMENT MINISTRY OF FINANCE

Judgment text excerpt

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 20.11.2025 + W.P.(C) 17379/2025 SANJAY KHURANA .....Petitioner Through: Mr Mr. Neeraj Yadav, Ms Shreya Sethi, Advs. Versus INCOME TAX DEPARTMENT MINISTRY OF FINANCE .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 71737/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 17379/2025 CM APPL. 71736/2025 3. This petition lays a challenge to an order passed on 05.08.2025 rejecting, the application filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 (the Act) seeking condonation of delay of nine months in filing the revised Income Tax Return (ITR). 4. The Principal Commissioner of Income Tax (PCIT) has dismissed the application by stating in paragraph 5.1, 5.2 and 6 of the order as under: “5.1. The delay can be condoned for filing of ROI, if it is prevented by sufficient cause and it has caused genuine hardship to the assessee. As far as, the issue of prevented by sufficient cause is concerned, it is seen that the assessee has Signature Not Verified Signed By:PRADEEP W.P.(C) 17379/2025 Page 1 of 3 SHARMA Signing Date:26.11.2025 11:06:32 filed the ROI in time. Now, assessee has requested to condone the delay in filing the revised ROI, so that head of income can be changed. The assessee has filed original ROI on 10.02.2022, while time limit to file revised ROI was available till 31.03.2022. Thus, almost similar circumstances were there during the above mentioned period. Therefore, the plea of the assessee cannot be accepted as e-filing portal was accessible globally