Delhi HC Rejects NRI's Late ITR Delay Plea Over Ignorance of Law
Delhi HC dismisses NRI's plea for late ITR filing, ruling ignorance of law no excuse.
The Delhi High Court has dismissed a writ petition filed by a Canada-based non-resident Indian (NRI) seeking condonation of delay in filing his Income Tax Return (ITR) for the assessment year 2020–21. The petitioner, a Canadian citizen residing in British Columbia, had approached the court after tax authorities rejected his request for relief.
The petitioner cited ignorance of Indian tax laws, health-related issues, and Covid-19 travel restrictions as reasons for failing to file his return within the prescribed time. During the relevant period, he had earned income from the sale of immovable property in India and interest from Indian bank accounts, making him liable to file an ITR.
A bench comprising Justices V. Kameswar Rao and Vinod Kumar observed that the petitioner failed to demonstrate any “genuine hardship” as required under Section 119(2)(b) of the Income Tax Act. The court noted that the application for condonation was filed only in June 2025, nearly five years after the relevant assessment year.
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Rejecting the plea, the High Court reiterated the well-established legal principle that ignorance of law cannot be accepted as a valid excuse. The bench emphasized that statutory timelines under tax laws are mandatory and cannot be relaxed on vague or general grounds.
The court further stated that adherence to prescribed deadlines ensures timely completion of assessments and administrative certainty. It clarified that extension of time cannot be claimed as a vested right merely by making a request without demonstrating extraordinary circumstances.
Concurring with the order passed by the Commissioner of Income Tax (International Taxation), the High Court held that the authority had provided clear and cogent reasons for rejecting the plea. Finding no merit in the petition, the bench dismissed it, reaffirming that condonation powers can be exercised only in exceptional cases involving genuine hardship.
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