https://www.taxtmi.com/caselaws?id=760110 Gujarat HC allowed petition challenging revenue's rejection of application under Section 119(2)(b) for delayed return filing. Petitioner, residing in Mumbai, sought refund of excess tax deducted at source on interest and dividend income. Revenue rejected application citing insufficient proof of hardship per Circular 9/2015. Court held petitioner entitled to refund as no tax liability existed, emphasizing justice-oriented approach over technicalities in delay condonation matters. HC permitted belated return filing, remanded matter to revenue for appropriate order under Section 119(2)(b). en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 15 Oct 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760110 Gujarat HC allowed petition challenging revenue's rejection of application under Section 119(2)(b) for delayed return filing. Petitioner, residing in Mumbai, sought refund of excess tax deducted at source on interest and dividend income. Revenue rejected application citing insufficient proof of hardship per Circular 9/2015. Court held petitioner entitled to refund as no tax liability existed, emphasizing justice-oriented approach over technicalities in delay condonation matters. HC permitted belated return filing, remanded matter to revenue for appropriate order under Section 119(2)(b). Case-Laws Income Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760110