https://www.taxtmi.com/caselaws?id=793799 Refund of TDS could not be denied merely because e-verification of the return was belated, where the return had been filed in time, the tax deduction was undisputed, and the delay was supported by sufficient cause and later condoned. The ITAT Delhi held that refusal on a purely technical objection was inconsistent with the principle that tax can be retained only by authority of law, and that continued retention in these circumstances would offend Article 265 and result in unjust enrichment. The assessee was therefore entitled to the refund. en-us Tue, 16 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793799 Refund of TDS could not be denied merely because e-verification of the return was belated, where the return had been filed in time, the tax deduction was undisputed, and the delay was supported by sufficient cause and later condoned. The ITAT Delhi held that refusal on a purely technical objection was inconsistent with the principle that tax can be retained only by authority of law, and that continued retention in these circumstances would offend Article 265 and result in unjust enrichment. The assessee was therefore entitled to the refund. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793799