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2019 (11) TMI 463

..... thy for a long period and she died on 18.05.2016 and thereafter, he submitted the application, for return of refund of money - HELD THAT:- In the present case, the authority has failed to pass such orders, within the specified period and only on the complaint made by the petitioner, the order of rejection came to be passed on technical grounds rejecting refund of the amount, instead of deciding the issue on merits. The reason for not condoning delay is not supported by any material and it may not cause any genuine hardship. Insofar as the authorities are concerned, the amount of ₹ 1,89,153/- (Rupees One Lakh and Eighty Nine Thousand and One Hundred and Fifty Three only) may be small, on the other hand, it is a big amount, in the view .....

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..... application on or before 31.03.2016 as per Section 239 (2)(c) of the Income Tax Act, 1961, but, according to the petitioner, his mother was undergoing medical treatment for uncontrolled hypertension and cardio myopathy for a long period and she died on 18.05.2016 and thereafter, he submitted the application, for return of refund of money on 24.08.2016 to the respondent. He has also filed a petition under Section 119(2)(b) of the Income Tax Act, 1961, for condoning the delay in filing the petition for refund of amount, but the same was not considered by the respondent. After sending complaint to the Prime Minister's Cell, the impugned order dated 04.06.2019 came to be issued, refusing to condone the delay. The reason being that the peti .....

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..... Act, 1961, the respondent has power to condone the delay and the same is clarified by Circular 9/2015 [F.No.312/22/2015-OT] dated 09.06.2015. When the claim is not more than ₹ 10,00,000/- for any one assessment year, the Principal Commissioner of Income Tax has power to condone the delay. In the present case, the authority has failed to pass such orders, within the specified period and only on the complaint made by the petitioner, the order of rejection came to be passed on technical grounds rejecting refund of the amount, instead of deciding the issue on merits. The reason for not condoning delay is not supported by any material and it may not cause any genuine hardship. Insofar as the authorities are concerned, the amount of ₹ .....

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