The Delhi High Court has rejected a plea from a Canadian NRI seeking to file his Income Tax Return late for the 2020-21 assessment year. The petitioner cited ignorance of Indian tax laws, health issues, and COVID-19 travel restrictions. The court ruled that no genuine hardship was demonstrated, upholding the Commissioner of Income Tax's decision. The High Court emphasized that ignorance of the law is not an excuse and statutory deadlines must be adhered to, as condonation is not a vested right.