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K.chandrasekaran (Partner)     30 November 2019

REFUND CLAIM-sec 119(2)b

An assessee files a belated return to claim refund  of TDS and he makes an application to the  principal commissioner to condone the delay but it is rejected . He continues to file and returns for subsequent years, and tax is adjusted out of current TDS only.What is the remedy under the income tax Act.Should the subject  has to be taken to court only?Can the govt forfeit the unpaid TDS to its revenue which is not TAX PAYABLE?

 4 Replies

Kapadia Pravin

Kapadia Pravin   01 December 2019


For which AY it is ?

On what grounds CIT rejected 119(2)(b) application for condonation of delay ??
rama krishnan

rama krishnan   01 December 2019

As far as my opinion, order under section 119(2)(b) is not an appealable order and only recourse is to file writ petition before the high court
Kapadia Pravin

Kapadia Pravin   02 December 2019


in addition to my above reply -
if the application is for AY older by more than 6 AYs then such application (if for refund of TDS, refund of Adv Tax etc ) is rejected as per CBDT circular.
The petitioner by writ petition has to challenge the order passed by the Principal Commissioner of Income Tax rejecting an application for condonation in filing of returns of income and claim of refund.

K.chandrasekaran (Partner)     02 December 2019

MANY  petitions are given for various clients and  rejected for the following reasons.

1.The claim for refund is delayed for more then 6 years though the return has been field just after two years.

2.The reasons given for some is not acceptable.

Further cannot the  chief commissioner of income tax who called for a grievance meeting  review the orders under sec264 sating it as erroneous base on representations given?

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