https://www.taxtmi.com/highlights?id=84582 Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits. en-us Sat, 04 Jan 2025 08:44:24 +0530 Sat, 04 Jan 2025 08:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84582 Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits. Highlights Income Tax Sat, 04 Jan 2025 08:44:24 +0530 https://www.taxtmi.com/highlights?id=84582