Income Tax Act, Court Allows Refund Claim After Condoning Delay Due to Genuine Hardship: Rajasthan High Court

Rajasthan High Court has recently ruled in favor of a petitioner, allowing the condonation of delay in claiming a tax refund, due to genuine hardship. This decision hinges on Section 119(2)(b) of the Income Tax Act and highlights the court's willingness to accommodate taxpayers facing severe personal challenges. Case Details: The petitioner, Mr. Rajesh Kumar, a small-scale surveyor, faced significant health issues that severely impacted his ability to manage his…