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2021 (4) TMI 978 - HC - Income TaxRefund claim rejected in view of the provisions contained in section 239(2)(c) - assessee seeks refund of withholding tax concerning the assessment year - petitioner is involved in charitable activities as defined under Section 2(15) - whether Section 239 of the Act, as it obtained prior to its amendment, would apply in this case? - HELD THAT:- We are, presently, of the view that even if the stand taken by Mr. Sharma is presumed to be correct, the petitioner could, perhaps, seek condonation of delay in failing to move for refund, within time, in the manner prescribed by law by triggering the provisions of Rule 41 of the Income Tax Rules, 1962 (“Rules”). Therefore, for the moment, we are inclined to grant liberty to the petitioner to file an application under the aforesaid Rule, before the concerned officer of the Income Tax Department, to seek condonation of delay. The concerned officer will deliberate on the said application, and dispose of the same, as per law, after giving an opportunity of personal hearing to the authorized representative of the petitioner. Mr. Krishnan says that he will move such an application, for the said purpose, within 10 days from today. The concerned officer will be at liberty to hear the authorized representative of the petitioner, via the videoconferencing mechanism, given the fact that the Union Territory of Delhi is reeling under the pressure of the coronavirus cases. Thereafter, the concerned officer will pass a speaking order qua the application moved by the petitioner. The decision rendered in the petitioner’s application will be transmitted to the petitioner.
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