Ignorance Of Indian Tax Law Not 'Genuine Hardship' To Condone Delay In Filing ITR: Delhi High Court Rejects Canadian Citizen's Plea

The Delhi High Court has held that ignorance of Indian tax laws doesn't constitute “genuine hardship” to condone delay in filing an Income Tax Return (ITR) under Section 119(2)(b) of the Income Tax Act, 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar thus rejected the plea of a Canadian citizen seeking such relief on ground of being unaware of Indian tax requirements...