Disposed¶18

Smt. Kamla Devi v. Union of India & Ors.

Constitution Article 226 – Direct tax

Delhi HC8 Jul 2026W.P.(C)/5238/2026

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Case brief

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What is this about?

Delhi HC writ petition: belated income tax return for AY 2025-26 of deceased assessee Rakesh Kumar permitted; delay condoned as bonafide; return to be accepted till 31.08.2026 without penalty/late fee; Article 226 directions; representative assessee/mother Smt. Kamla Devi; death certificate obtained via Court intervention; disposed of.

What did the court decide?

Petition disposed of with directions permitting the petitioner to file the return for the deceased assessee (online or physically) by 31.08.2026, which shall be accepted and processed in accordance with law, without penalty or late fee for the delay; the jurisdictional Chief Commissioner of Income Tax to facilitate physical filing if needed. ¶18

Smt. Kamla Devi Vs Union of India & Ors. — Writ and Judicial Review | Delhi HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, mother of the deceased assessee Mr. Rakesh Kumar and his representative assessee, may be permitted to furnish the income tax return for Assessment Year 2025-26 despite the expiry of the statutory limitation period, with any delay condoned.

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Court's answer

Given the facts (death of the assessee, difficulty in obtaining the Nepal death certificate, and the Court's intervention), the Court held there was no delay in filing the return, and even on a strict interpretation any delay was bonafide and needed to be appropriately considered.

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Ratio / Principle

Exercising powers under Article 226 of the Constitution of India, the Court directed the respondents to allow the petitioner to file an online or physical return for the late assessee Rakesh Kumar before the Jurisdictional Assessing Officer (JAO), and that a return filed by 31.08.2026 shall be accepted and processed in accordance with law.

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Key takeaways

Having condoned the delay, the Court directed that the Assessing Officer shall not insist upon payment of penalty, late fee, etc., for the purported delay if the return is filed by 31.08.2026.ratio¶17
If the petitioner faces difficulty in online filing, she may contact the jurisdictional Chief Commissioner of Income Tax, who shall issue necessary instructions and facilitate acceptance of the return in physical form.ratio¶17

Detailed headnote1 paragraphs

Constitution Article 226 — Direct tax — Income tax return for Assessment Year 2025-26 of a deceased assessee (Mr. Rakesh Kumar) — Petitioner, mother of the deceased and representative assessee, could not file the return within the limitation period because the assessee died in Nepal and obtaining the death certificate took time; the death certificate was secured through the Court's intervention, based on which she was added as representative assessee. Court held there was no delay, and any delay was bonafide; condoned the delay and directed the respondents to accept an online or physical return filed before the Jurisdictional Assessing Officer by 31.08.2026 and process it in accordance with law, without insisting on penalty or late fee; jurisdictional Chief Commissioner of Income Tax to facilitate physical filing in case of online difficulties. Petition and pending application disposed of (Dinesh Mehta and Rajneesh Kumar Gupta, JJ.).

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$~8

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 5238/2026 & CM APPL. 25653/2026 SMT. KAMLA DEVI .....Petitioner

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Through: Ms. Prerna Chopra, Mr. Nabin Ballodia & Mr. Ayush Jaiswal, Advs.

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versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Kamal Kant Jha, CGSC with Mr.Sarthak Rana, GP for UOI. Mr. Shlok Chandra, SSC with Ms.Naincy Jain, Ms. Madhavi Shukla, JSCs for R-2&R-3.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R

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% 08.07.2026

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Ms. Prerna Chopra, learned counsel for the petitioner, at the outset submitted that pursuant to the intervention made by this Court, the respondents have gracefully issued the requisite death certificate and handed over the same to the petitioner. She further submitted that basis such certificate, the petitioner has been added as a representative assessee.

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Having apprised the Court about the above position, she submitted that the petitioner is still unable to furnish the Income Tax Return on behalf of the deceased assessee- Mr. Rakesh Kumar, as the limitation period for filing of return for Assessment Year 2025-26 has since passed.

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Considering the facts peculiar to the present case, where the assessee – Mr. Rakesh Kumar has since passed away and the present petitioner, being mother of the deceased, when tried to furnish return, realized that she has to get the assessee’s death certificate for doing the needful.

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:52:44

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Since the assessee had passed away in Nepal, the petitioner found it difficult to obtain a death certificate. On Court’s intervention and with the use of good officer(s) of the learned counsel for the respondents the petitioner has got requisite death certificate.

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Given the present facts, we are of the view that firstly, there is no delay in filing the return and even if going with strict interpretation of the statute, if at all there is some delay, the same is bonafide and needs to be appropriately considered.

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While exercising our powers under Article 226 of the Constitution of India, we hereby direct the respondents to allow the petitioner to file online or physical return que the assessee, late Rakesh Kumar, before the Jurisdictional Assessing Officer (JAO). In case, the return is filed by 31.08.2026, the same shall be accepted and processed in accordance with law.

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Since we have condoned the delay in filing the return, the Assessing Officer shall not insist upon payment of penalty, late fee, etc., for the purported delay in filing the return in case the return is filed by 31.08.2026. 8. In case, the petitioner faces any difficulty in online filing of the return, she shall contact the jurisdictional Chief Commissioner of Income Tax, who shall issue necessary instructions and facilitate accepting the return in physical form and then proceed accordingly.

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The petition along with pending application is disposed of.

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DINESH MEHTA, J.

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RAJNEESH KUMAR GUPTA, J.

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JULY 8, 2026/ kk

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:52:44

Smt. Kamla Devi v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Smt. Kamla Devi v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

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Parties & counsel

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