https://www.taxtmi.com/caselaws?id=450371 The HC set aside the order rejecting the waiver of time limit for filing the return to claim TDS refund on the late father's income. The court held that the legal heir is entitled to file the return only for the AY in which the assessee died, but the respondent improperly denied condonation of delay without genuine hardship or valid reasons. The HC noted settled law requiring consideration of the claim on merits, especially where no dues remain against the deceased. The petitioner was allowed to file the return and claim the refund, which the AO must examine in accordance with law. The petition was allowed and the impugned order under section 119(2)(b) was quashed. en-us Tue, 20 Feb 2024 00:00:00 +0530 Mon, 04 Aug 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450371 The HC set aside the order rejecting the waiver of time limit for filing the return to claim TDS refund on the late father's income. The court held that the legal heir is entitled to file the return only for the AY in which the assessee died, but the respondent improperly denied condonation of delay without genuine hardship or valid reasons. The HC noted settled law requiring consideration of the claim on merits, especially where no dues remain against the deceased. The petitioner was allowed to file the return and claim the refund, which the AO must examine in accordance with law. The petition was allowed and the impugned order under section 119(2)(b) was quashed. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450371