DAISON JOSEPH Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The case projected in the W.P.(C.) is as follows :

(2.) In the year 2010, the petitioner's child was diagnosed as a cancer patient during 2010. thereafter, the petitioner has been running from hospital to hospital in connection with the treatment of his daughter until 2017 when the patient completed the treatment and advised for further follow up action. On 20.06.2016, the petitioner has filed Ext.P2A and Ext.P2B returns for the assessment year 2013-14 and 2014-15 before the 2nd respondent. On 29.11.2017, the Regional Cancer Centre, Thiruvananthapuram issued Ext.P5 certificate stating completion of treatment. On 11.12.2017, the petitioner has filed Ext.P2 return for the assessment year 2012-13 before the 2nd respondent and also filed Ext.P3 application under Sec.119(2)(b) of the Income Tax Act, 1961 for condonation of delay in filing returns for the abovesaid periods. On 05.10.2018, the matter was posted for hearing and the petitioner appeared before the 1st respondent and explained the circumstances for the delay in filing returns. On 30.07.2019, the 1 st respondent passed Ext.P4 order rejecting Ext.P3 application for condonation of delay.

(3.) The main contentions urged by the petitioner are as follows :