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of <h1>Delhi High Court Ruling: Interest u/s 244A Must Be Paid if Revenue Delays, Not Assessee Fault.</h1> The circular addresses the payment of interest under Section 244A of the Income Tax Act, 1961, when the assessee is not at fault. Following a Delhi High Court judgment, it mandates that interest should not be denied to assessees if delays are due to the Revenue's fault. The court clarified that errors by the Revenue, such as incorrect arrears uploads or failure to follow procedures, should not be attributed to the assessee. Interest can only be denied if the assessee is responsible for the delay, with reasons documented in writing. Compliance with these guidelines is required for all relevant officers.
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