https://www.taxtmi.com/caselaws?id=447548 HC quashed orders rejecting petitioners' applications to condone delay under s.119(2)(b) and directed the respondent to condone the delay as done for similarly situated persons. The AO is directed to issue the refund with interest under s.244A from the date of TDS deposit until payment. The court held the petitioners' delay was excusable because they were not informed of TDS due to non-issuance of Form 16A, and the proviso concerning "the deductor" (effective 01.04.2017) does not apply to these AY 2013-14 claims. The petitions were allowed. en-us Thu, 21 Dec 2023 00:00:00 +0530 Thu, 04 Sep 2025 17:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447548 HC quashed orders rejecting petitioners' applications to condone delay under s.119(2)(b) and directed the respondent to condone the delay as done for similarly situated persons. The AO is directed to issue the refund with interest under s.244A from the date of TDS deposit until payment. The court held the petitioners' delay was excusable because they were not informed of TDS due to non-issuance of Form 16A, and the proviso concerning "the deductor" (effective 01.04.2017) does not apply to these AY 2013-14 claims. The petitions were allowed. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447548