HC allowed petition filed by NRI petitioner seeking TDS refund...

HC allowed petition filed by NRI petitioner seeking TDS refund despite delayed ITR filing. Petitioner, residing in London and Northern Ireland with OCI status, contended Covid-19 pandemic and travel restrictions prevented timely consultation with Indian tax advisors for filing returns. Court held respondent failed to consider petitioner's non-resident status and genuine hardship caused by pandemic-related travel restrictions. Since petitioner had no statutory obligation to file returns for immovable property sale transactions as non-resident, and demonstrated bona fide reasons for delay, respondent should have exercised discretionary jurisdiction under Section 119(2)(b) liberally. Denial would result in unjust enrichment of revenue and undue hardship to petitioner entitled to lawful refund. While CBDT Circular No. 9 of 2015 precludes interest on delayed refund, petitioner retains substantive right to principal refund amount per equity and good conscience principles.

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