TMI Blog2018 (2) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... ould however be with two riders. Firstly, in case of individual while condoning delay, the Commissioner has provided that he will not be entitled to interest to the extent of period of delay. Same direction will apply in the present case. It is clarified that the petitioner shall not be entitled to any interest on refund even if ultimately allowed by the department till 8.6.2011. Second is that if the delay is condoned and effect of condonation is that the return filed by the petitioner after delay is treated as valid return filed on the date of its submission to the department, the period envisaged in the proviso to subsection (2) of section 143 would have lapsed by now. This would mean that even if the department wanted to scrutinise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of payments being made to the petitioner by AMTS and AMC who were subjected to Tax Deducted at source. Such TDS were sometimes realised belatedly and in some cases there were large number of discrepancies in the tax actually deducted and certificate issued for such purpose. The petitioner therefore, had to have the corrections made and reconcile the mismatch. This consumed considerable time due to which the petitioner could not file return for the said year before the last date prescribed under the Act. Such return was filed on 8.6.2011 against the last date of 31.3.2011. Thus there was a delay of about two months and few days in filing the return. 3. The petitioner points out that Karta of the petitioner HUF also was engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vising the TDS returns. This also took the time. Due to abovementioned reasons, I could not file my Income Tax Return in time. So, you are requested to condone the delay to file Income Tax Returns after the due dates. I hereby attaching the copy of 26AS the TDS Information of assessee which was taken before discrepancies and after revisions of the TDS Returns by concern deductor for your kind reference. 5. Similarly, the Karta of the petitioner HUF also filed a similar application for condonation of delay on 12.10.2011. Such application was identically worded. In other words, the explanation rendered for late filing of the return in case of the petitioner HUF and Karta of the HUF in his individual capacity was identical. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using hardship to the assessee, therefore this is a case of genuine hardship. The claim for refund is within 6 years. 3. Therefore, m exercise of the powers conferred on me u/s. 119(2)(b) of the Act, I hereby condone the delay in tiling the ROI for the A Y 200910. No interest shall be admissible on belated claim of refund. The Assessing Officer is directed to make necessary enquiries and scrutinize the case to ascertain the correctness of the claim. 7. In case of the petitioner HUF, however, since the proposed return gave rise to refund of tax in excess of ₹ 10 lacs, case was placed before the Chief Commissioner of Incometax. Chief Commissioner of Incometax by the impugned order rejected the application mainly on two groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cannot be a point of distinction. Only on this ground, we are inclined to allow the petition. This would however be with two riders. Firstly, in case of individual while condoning delay, the Commissioner has provided that he will not be entitled to interest to the extent of period of delay. Same direction will apply in the present case. It is clarified that the petitioner shall not be entitled to any interest on refund even if ultimately allowed by the department till 8.6.2011. Second is that if the delay is condoned and effect of condonation is that the return filed by the petitioner after delay is treated as valid return filed on the date of its submission to the department, the period envisaged in the proviso to subsection( 2) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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