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2007 (11) TMI 294 - HC - Income TaxPetitioner, co-operative society filed a return claiming refund of advance tax and tax deducted at source recovered and remitted by others - application u/s 119(2)(b) for condonation of delay in filing the refund application, was rejected – held that delay in audit by auditor appointed under the Co-operative Societies Act is not attributable to assessee - petitioner has explained delay and substantiated their hardship as it has suffered losses in the five succeeding years – delay condoned – revenue directed to process the petitioner‘s claim for refund u/s 237
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