TMI Blog2013 (10) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ian and Ors.[2007 (11) TMI 294 - KERALA HIGH COURT], wherein it has been held that failure to condone the delay causes genuine hardship to the assessee – In the present case, delay even though due to the fault of the petitioner, should liberally be condoned in filing the application for refund – Decided in favor of Assessee. - W.P.(C) No. 24109 of 2005 (T) - - - Dated:- 1-3-2013 - B.P. Ray, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the assessment years 1996-97 and 1997-98, the petitioner firm could not file the returns under the Indian Income Tax Act and the returns were filed only after notice under Section 148 of the Act. Even after the notice, the petitioner firm could not file the returns and extension of time was requested. The return for 1996-97 was filed on 30-6-1998 and the total income was only Rs.2520/-. A to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in response to notice issued under Section 148 of the Income Tax Act. In as much as the claim of refund having been filed belatedly without any valid reasons, the authorities had to reject the claim as laid down in the Income Tax Act. 5. Learned counsel for the petitioner has relied upon a judgment of this Honourable Court reported in 2008 (1) KLJ 561 (Pala Marketing Co-op. Society Ltd. v. Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2)(b) of the Act." 6. Considering the entire facts and circumstances of the case and following the decision cited above, I am of the view that the delay even though due to the fault of the petitioner, should liberally be condoned. Therefore, I condone the delay in filing the application for refund and remit the matter to the third respondent/Chief Commissioner of Income Tax to reconsider the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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