https://www.taxtmi.com/highlights?id=82277 Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship faced in not filing return on time as per Circular 9/2015. Petitioner residing in Mumbai, return could not be filed by advocate. Held that pedantic approach should be avoided in condonation of delay matters, justice-oriented approach adopted. Petitioner permitted to file belated return by exercising powers u/s 119(2)(b) as entitled to refund. Petition allowed, matter remanded to pass appropriate order u/s 119(2). en-us Wed, 16 Oct 2024 08:38:15 +0530 Wed, 16 Oct 2024 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82277 Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship faced in not filing return on time as per Circular 9/2015. Petitioner residing in Mumbai, return could not be filed by advocate. Held that pedantic approach should be avoided in condonation of delay matters, justice-oriented approach adopted. Petitioner permitted to file belated return by exercising powers u/s 119(2)(b) as entitled to refund. Petition allowed, matter remanded to pass appropriate order u/s 119(2). Highlights Income Tax Wed, 16 Oct 2024 08:38:15 +0530 https://www.taxtmi.com/highlights?id=82277