https://www.taxtmi.com/caselaws?id=385548 HC held that delay in claiming refund of TDS deducted from an exempt disability pension could be condoned by HC itself, despite CBDT having statutory power to condone delay. It found the assessee was not negligent but engaged in prolonged litigation to secure disability pension, granted only in 2017 with retrospective effect from 2006. Since the assessee applied for refund promptly thereafter, HC condoned the delay and directed the tax department to process and grant the lawful refund within 60 days. HC further held that CBDT circulars could not bar statutory interest and ordered payment of interest on the refund for AYs 2007-08 to 2015-16. en-us Thu, 29 Aug 2019 00:00:00 +0530 Wed, 26 Nov 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385548 HC held that delay in claiming refund of TDS deducted from an exempt disability pension could be condoned by HC itself, despite CBDT having statutory power to condone delay. It found the assessee was not negligent but engaged in prolonged litigation to secure disability pension, granted only in 2017 with retrospective effect from 2006. Since the assessee applied for refund promptly thereafter, HC condoned the delay and directed the tax department to process and grant the lawful refund within 60 days. HC further held that CBDT circulars could not bar statutory interest and ordered payment of interest on the refund for AYs 2007-08 to 2015-16. Case-Laws Income Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385548