https://www.taxtmi.com/caselaws?id=773215 Gujarat HC allowed petition of NRI/OCI cardholder seeking TDS refund on property sale despite delayed ITR filing. Court held that Covid-19 travel restrictions and petitioner's non-resident status constituted genuine hardship justifying exercise of discretionary jurisdiction under Section 119(2)(b). Since petitioner had no statutory obligation to file return for sale transactions and demonstrated bona fide reasons for delay, denial of refund would cause unjust enrichment to Revenue. Court granted principal refund amount but denied interest per CBDT Circular 9/2015, emphasizing equity and fairness principles. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773215 Gujarat HC allowed petition of NRI/OCI cardholder seeking TDS refund on property sale despite delayed ITR filing. Court held that Covid-19 travel restrictions and petitioner's non-resident status constituted genuine hardship justifying exercise of discretionary jurisdiction under Section 119(2)(b). Since petitioner had no statutory obligation to file return for sale transactions and demonstrated bona fide reasons for delay, denial of refund would cause unjust enrichment to Revenue. Court granted principal refund amount but denied interest per CBDT Circular 9/2015, emphasizing equity and fairness principles. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773215