TMI Blog2004 (2) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer was not justified in rejecting the claim of the assessee merely on the ground that the assessee had not filed Form No. 30. - - - - - Dated:- 23-2-2004 - Judge(s) : N. K. SUD., HEMANT GUPTA. JUDGMENT The judgment of the court was delivered by N. K. Sud J. - This appeal is directed against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short "the Tribunal"), dated February 27, 2003, allowing the appeal of the assessee directing the Revenue to give the credit for the tax deducted at source amounting to Rs. 2,19,015. The assessee had filed its return of income for the assessment year 1989-90 on March 30, 1992, in which credit for the aforesaid amount had duly been claimed. The certificates in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther enclosed the TDS certificates along with the return filed on March 30,1992, nor had lodged the claim for refund in the proper form, no credit for tax deducted at source could be allowed. Aggrieved by this order, the assessee filed an appeal before the Commissioner of Income-tax (Appeals) (for short "the CIT (A)") who upheld the findings of the Assessing Officer. The assessee preferred a further appeal before the Tribunal which has been allowed vide the impugned order. After hearing learned counsel for the parties, we are satisfied that no ground for interference in the findings recorded by the Tribunal has been made out. It is the admitted case that the return claiming the refund on account of tax deducted at source for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o see whether the assessee was entitled to a refund. The existence of a prescribed form, to which an application for refund has to conform, cannot be used to bar the claim of the assessee to a refund of the tax on the super-technical ground that his application for refund was not on a given prescribed form. By prescribing a given form, the framers of the rules intended to facilitate the refund and not to bar or hinder the right of an assessee for getting his money back.' Thus, from the aforesaid judgment of the hon'ble jurisdictional High Court it would be clear that the assessee was entitled to refund even if the claim was not lodged on a prescribed form. In that view of the matter, the Assessing Officer was not justified in rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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