https://www.taxtmi.com/caselaws?id=799863 Belated refund claims may be admitted within the prescribed six-year period where the claim is correct and genuine and refusal would cause genuine hardship. The authority must assess those criteria independently, may verify the claim, and give a reasoned decision based on recorded grounds. A separate sufficient-cause explanation for delay, analogous to the Limitation Act standard, is not an independent requirement under this framework. Factors relevant to hardship include employment loss, the refund sought and final comparable decisions. The framework calls for fresh consideration of condonation without deciding the underlying exemption claim. en-us Wed, 23 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799863 Belated refund claims may be admitted within the prescribed six-year period where the claim is correct and genuine and refusal would cause genuine hardship. The authority must assess those criteria independently, may verify the claim, and give a reasoned decision based on recorded grounds. A separate sufficient-cause explanation for delay, analogous to the Limitation Act standard, is not an independent requirement under this framework. Factors relevant to hardship include employment loss, the refund sought and final comparable decisions. The framework calls for fresh consideration of condonation without deciding the underlying exemption claim. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799863