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2012 (11) TMI 515 - DELHI HIGH COURTRefund of TDS - denial of claim on no TDS certificates were enclosed - Held that:- The return of income was filed beyond the time limit prescribed by Section 139(1) and even Section 139(4). Moreover, the petitioner has not enclosed the original TDS certificates along with the return of income and this is evident from the fact that in the column showing the enclosures to the return of income, the petitioner has not mentioned that any original TDS certificates were enclosed. Therefore, there is no acceptable evidence for the tax deducted at source. It would be contrary to law to grant refunds on the basis of the photocopies of the certificates without the originals being produced for verification or filed. The reason advanced by the petitioner for the delay in filing the return of income that one Bhai Mohan Singh, the treasurer of the petitioner, who signed the belated return of income was out of the country is not found correct as the Form No.10, which was annexed to the return of income was dated 30.10.1998 and was signed by the treasurer himself. He had also signed the audited accounts attached to the return and these accounts were signed on 21.05.1999; therefore the reasons for the delay in filing the return of income were found to be factually incorrect. As regards the reasons given by the petitioner in its application dated 21.12.2006 ere was no supporting evidence to show that because of the differences in the family the concerned files and records could not be traced - against assessee.
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