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2024 (5) TMI 741 - DELHI HIGH COURTCondonation of delay in filing income tax return - Rejection of application made u/s 119(2)(b) - Genuine hardship - Refund of the TDS amount - whether the PCIT, while passing the impugned order and consequently rejecting the condonation of delay application filed by the assessee, has accorded any reasons or justification for rejecting the delay condonation application? - HELD THAT:- Plain reading of the aforesaid CBDT Circular No. 9/2015 the power of accepting or rejecting the application for condonation of delay in filing a refund claimed u/s 119 (2) (b) of the Act rests with the PCIT and while deciding such application, the pre-requisites, namely, correctness and genuineness of the claim and whether the case was of genuine hardship on merits shall have to be met. It is evident from a bare reading of the order impugned before us that the PCIT while dealing with condonation of delay application has not followed the legislative mandate enshrined in Section 119 (2) (b) of the Act and summarily rejected the application without ascribing any reasons or rationale. There is no element of any reasoning, rationale or discussion by the PCIT before arriving at the conclusion that the case of assessee does not fall under the ambit of genuine hardship. Therefore, the reasons ascribed in the counter affidavit merit no consideration as the impugned order before us does not allude to any rationale before deciding the condonation of delay application filed under Section 119 (2) (b) of the Act. It is quintessential to understand that the PCIT while exercising the powers under Section 119 (2) (b) of the Act acts like a quasi-judicial body and is bestowed with the cardinal responsibility to pass a reasoned order. Thus, an order passed under Section 119 (2) (b) of the Act which is devoid of any reasoning or rationale would be de hors the legislative mandate prescribed under the beneficial scheme of Section 119 of the Act. It is strikingly clear that the impugned order is passed in a pedantic manner without any application of mind as the order records no reasons before summarily rejecting the condonation of delay application. Remand the matter back to the desk of the concerned PCIT with a direction to consider the condonation of delay application filed by the assessee afresh, in accordance with the law and as per extant regulations.
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