https://www.taxtmi.com/highlights?id=89579 HC allowed petition filed by NRI petitioner seeking TDS refund despite delayed ITR filing. Petitioner, residing in London and Northern Ireland with OCI status, contended Covid-19 pandemic and travel restrictions prevented timely consultation with Indian tax advisors for filing returns. Court held respondent failed to consider petitioner's non-resident status and genuine hardship caused by pandemic-related travel restrictions. Since petitioner had no statutory obligation to file returns for immovable property sale transactions as non-resident, and demonstrated bona fide reasons for delay, respondent should have exercised discretionary jurisdiction under Section 119(2)(b) liberally. Denial would result in unjust enrichment of revenue and undu..... en-us Thu, 19 Jun 2025 08:29:32 +0530 Thu, 19 Jun 2025 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89579 HC allowed petition filed by NRI petitioner seeking TDS refund despite delayed ITR filing. Petitioner, residing in London and Northern Ireland with OCI status, contended Covid-19 pandemic and travel restrictions prevented timely consultation with Indian tax advisors for filing returns. Court held respondent failed to consider petitioner's non-resident status and genuine hardship caused by pandemic-related travel restrictions. Since petitioner had no statutory obligation to file returns for immovable property sale transactions as non-resident, and demonstrated bona fide reasons for delay, respondent should have exercised discretionary jurisdiction under Section 119(2)(b) liberally. Denial would result in unjust enrichment of revenue and undu..... Highlights Income Tax Thu, 19 Jun 2025 08:29:32 +0530 https://www.taxtmi.com/highlights?id=89579