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2023 (1) TMI 629 - AT - Income TaxDenial of refund to DTC Employees Superannuation Pension Trust - delay in filing the return - TDS was not claimed in the original return but subsequently, TDS was claimed by a revised return - as argued assessee did file their return with original TDS certificate and has been claiming for refund for assessment year 1999-2000, 2000-2001 and 2001-2002 since 2002 - whether assessee entitled to refund for the year 1999-2000 for which revised return was admittedly filed with the original certificate? - HELD THAT:- It is only the delay of approximately 8/9 months that has not been condoned and, hence, the assessee’s plea for refund was not examined by the authorities below. As a matter of fact, CIT(A), in his order, has not even bothered to mention the date of filing of the return, revision thereof and the quantum of delay which he has found to be fatal. In our considered opinion, on the facts and circumstances, the authorities below have not properly applied their mind. In our considered opinion, on the facts and circumstances of the case and in the interest of justice, 8/9 months delay in filing the return cannot be said to be fatal to the claim of the refund by the assessee. Hence, we condone the delay and remand the issue to the file of the AO. AO shall factually verify the amount of refund and pass an order as per law. We reiterate that the delay in filing the revised return has already been condoned by us. Needless to add, the assessee should be granted adequate opportunity of being heard. Appeal filed by the assessee stands allowed for statistical purposes only.
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