https://www.taxtmi.com/caselaws?id=218500 The court upheld the respondent's decision to deny a charitable organization's refund of tax deducted at source for the assessment year 1998-99. The refusal was based on the organization's delayed filing of the return of income, failure to enclose original TDS certificates, and lack of concrete evidence of tax deposits. Despite the petitioner's arguments of financial hardship and charitable activities, the court emphasized procedural non-compliance and insufficient evidence, ultimately dismissing the writ petition in favor of the respondent. en-us Thu, 01 Nov 2012 00:00:00 +0530 Sat, 26 Oct 2013 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218500 The court upheld the respondent's decision to deny a charitable organization's refund of tax deducted at source for the assessment year 1998-99. The refusal was based on the organization's delayed filing of the return of income, failure to enclose original TDS certificates, and lack of concrete evidence of tax deposits. Despite the petitioner's arguments of financial hardship and charitable activities, the court emphasized procedural non-compliance and insufficient evidence, ultimately dismissing the writ petition in favor of the respondent. Case-Laws Income Tax Thu, 01 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218500