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2017 (2) TMI 1320 - HC - Income TaxCondonation of delay - Non granting refund of excess amount deducted by the assessee at source - Held that:- If the petitioner is correct in pointing out that there has been a clear excess deduction of TDS and in depositing the Government revenue, subject to fulfillment of conditions of the scheme, petitioner must receive refund thereof. Unless the delay is gross or intentional or arising out of inaction and lethargy on the part of the petitioner, tax mistakenly deposited cannot be retained by the Government on the ground of delay. CBDT undoubtedly has powers to condone the delay even if we assume the Commissioner does not have such powers. In the present case, the dispute is lingering since quite some time. In any case, the delay is not gross and the repercussion in law is not widespread. We may recall the last date for filing refund claim under the scheme was 31.03.2008. The petitioner upon coming to realize that excess deduction has been made and deposited with the Government, approached the appropriate authority under letter dated 15.12.2008. Thus we propose to condone the delay here itself and then require the competent authority before whom the petitioner's application for refund is pending to decide the same on merits.
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