$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5238/2026 & CM APPL. 25653/2026 SMT. KAMLA DEVI .....Petitioner Through: Ms. Prerna Chopra, Mr. Nabin Ballodia & Mr. Ayush Jaiswal, Advs. 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. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 08.07.2026 1. 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. 2. 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. 3. 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. 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 4. 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. 5. 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. 6. 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. 7. 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. 9. The petition along with pending application is disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 8, 2026/kk 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