Sec. 119(2)(b) & 237 of Income-tax Act, 1961 - Return - The petitioner did submit his return keeping in view s. 139(4) of the IT Act, 1961. The return was filed electronically and the CPC, Banglore received duly signed acknowledgment, which was generated online at the time of filing of the return. The petitioner was required to submit acknowledgment to CPC, Banglore within 120 days from the date of filing of the return and on account of the fact that petitioner's wife was critically ill, he could not submit the acknowledgment to the CPC, Banglore within time. There was certainly a delay and the petitioner is aged about 78 years, his wife was critically ill, she was hospitalized for more than two months and he was running from pillar to post for the treatment of his wife. The petitioner did mention about the illness of his wife, about hospitalization of his wife and in all fairness. Reasonable cause was explained in the application submitted by the petitioner and the Principal CIT has brushed aside the factum of illness of the wife of the petitioner. Thus, the assessee's application for condonation of delay under s. 119(2)(b) of the IT Act, 1961 claiming refund of Rs. 43,590 in respect of asst. yr. 2015–16 is allowed. - LADDULAL SHARMA V/s PR. CIT - [2020] 316 CTR 084 (MP)