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...
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 and facing difficulties due to COVID-19 pandemic.
For context, Petitioner had earned income taxable in India but failed to file the return within the prescribed time. He later approached the tax authorities seeking condonation of delay, claiming lack of awareness of Indian tax laws, inability to travel to India during COVID restrictions, and absence of professional guidance.
Rejecting these grounds, the High Court held that power to condone delay under Section 119(2)(b) can only be exercised in extraordinary circumstances, not on “mere asking” or on the basis of vague assertions without proof.
The Court added that ignorance of law is no excuse and statutory limits fixed have to be adhered to.
Reliance was placed on Puneet Rastogi v. Principal Chief Commissioner of Income-tax (International Taxation) and another (2023) which emphasizes on the principle ignorantia juris non excusat.
It thus rejected the argument that lack of awareness of tax deduction at source (TDS) or capital gains implications could constitute sufficient cause for condonation.
"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 said.
The Court further agreed with the Commissioner of Income Tax which held that COVID-related travel restrictions, without more, cannot justify prolonged inaction, especially when the Income Tax Department's e-filing portal remained operational.
As such, the Court dismissed the petition.
Appearance: Ms Nikita Thapar, Advocate for Petitioner; Mr. Debesh Panda, SSC, Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC, Ms. Nivedita, Ms. A. Shankar, Ms. Ravicha Sharma, Advocates for Respondent
Case title: Manjit Singh Dhaliwal v. Commissioner Of Income Tax International Taxation 01 New Delhi
Case no.: W.P.(C) 19589/2025