The Delhi High Court has ruled that not knowing the tax laws in India is not a valid reason for allowing extra time to file your income tax return u/s 119(2)(b). This decision is based on a specific section of the Income Tax Act from 1961, which states that a genuine hardship must be proven to request an extension.
The appeal of a Canadian citizen desiring such relief on the grounds of being clueless about Indian tax requirements and facing hardships due to the COVID-19 pandemic thus gets rejected by the division bench of Justices V. Kameswar Rao and Vinod Kumar.
The applicant made taxable income in India, though unable to submit the return within the specified time duration. Thereafter, he approached the tax authorities asking for the condonation of delay, claiming lack of awareness of Indian tax laws, inability to travel to India during COVID restrictions, and absence of professional guidance.
The HC rejecting such grounds held that the authority to condone the delay u/s 119(2)(b) can solely be exercised in extraordinary circumstances, not on “mere asking” or based on vague assertions without evidence.
The Court stated that ignorance of the law is not an acceptable excuse, and the statutory limits set must be followed. It referenced the case of Puneet Rastogi vs. Principal Chief Commissioner of Income-tax (International Taxation) and another (2023), which underscores the principle that ignorantia juris non excusat. Therefore, it rejected the argument that a lack of awareness regarding tax deduction at source (TDS) or the implications of capital gains could be considered a valid reason for leniency.
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“The plea of the learned counsel for the petitioner that the petitioner, being an illiterate person, is not aware of the tax laws of this country, is not appealing. On the principle of ignorantia juris non excusat, i.e. ignorance of law is no excuse,” it stated.
The court then agreed with the Commissioner of Income Tax, which held that COVID-corresponding travel restrictions, without more, cannot explain prolonged inaction, particularly when the Income Tax Department’s e-filing portal remained operational. Therefore, the Court dismissed the petition.
| Case Title | Manjit Singh Dhaliwal vs. Commissioner of Income Tax International Taxation 01 New Delhi |
| Case No. | W.P.(C) 19589/2025 & CM APPL. 81894/2025 |
| For Petitioner | Ms Nikita Thapar, Advocate |
| For Respondent | Mr. Debesh Panda, SSC Ms. Zehra Khan, JSC Mr. Vikramaditya Singh, JSC Ms. Nivedita Ms. A. Shankar Ms. Ravicha Sharma Advocates. |
| Delhi High Court | Read Order |
