https://www.taxtmi.com/caselaws?id=769578 Delay in filing a revised return to claim refund of TDS on compensation received for compulsory acquisition of land was required to be condoned under section 119(2)(b) because the compensation was received only after the return due date and the assessee could not include it earlier. The provision is meant to relieve genuine hardship and permit delayed refund claims where the assessee remains otherwise entitled to relief. On the material recorded, the delay was not attributable to the assessee in a manner warranting refusal of condonation, so the order rejecting condonation was unsustainable and was set aside, with a fresh decision directed to process the revised return and refund claim in accordance with law. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769578 Delay in filing a revised return to claim refund of TDS on compensation received for compulsory acquisition of land was required to be condoned under section 119(2)(b) because the compensation was received only after the return due date and the assessee could not include it earlier. The provision is meant to relieve genuine hardship and permit delayed refund claims where the assessee remains otherwise entitled to relief. On the material recorded, the delay was not attributable to the assessee in a manner warranting refusal of condonation, so the order rejecting condonation was unsustainable and was set aside, with a fresh decision directed to process the revised return and refund claim in accordance with law. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769578