https://www.taxtmi.com/forum/issue?id=114492 An employee gratuity trust filed returns and underwent assessment but did not claim a refund of TDS in the return or assessment; it seeks to file retrospective refund applications and relies on an administrative circular addressing late claims. A respondent advised that the delay in claiming the TDS refund cannot be condoned, indicating that retrospective relief may be impeded and identifying non-condonation of delay as the principal barrier to obtaining the refund. en-us Mon, 14 Jan 2019 17:42:09 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114492 An employee gratuity trust filed returns and underwent assessment but did not claim a refund of TDS in the return or assessment; it seeks to file retrospective refund applications and relies on an administrative circular addressing late claims. A respondent advised that the delay in claiming the TDS refund cannot be condoned, indicating that retrospective relief may be impeded and identifying non-condonation of delay as the principal barrier to obtaining the refund. Discussion-Forum Income Tax Mon, 14 Jan 2019 17:42:09 +0530 https://www.taxtmi.com/forum/issue?id=114492