2018 (2) TMI 1537

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....or short) for condoning the delay in filing the return for the assessment year 20092010. 2. Brief facts are as under. The petitioner is a HUF and is engaged in the business of providing buses under contract mainly to Ahmedabad Municipal Transport System (AMTS) and Ahmedabad Municipal Corporation(AMC). The petitioner has been regularly filing return of income. Case of the petitioner is that during the period relevant to the assessment year 20092010, for the first time, the online filing of TDS details was introduced. The petitioner was subjected to deduction of payments being made to the petitioner by AMTS and AMC who were subjected to Tax Deducted at source. Such TDS were sometimes realised belatedly and in some cases there were large nu....

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....major discrepancies in the TDS certificates. I approached them and requested to revised the same. However, they ignored all my requests. After my constant requests and follow up, they revised the TDS Returns and issued fresh corrected certificates recently. This also happen with the Nationalised Banks also. I have Fixed Deposits with Nationalised Banks and they also issued the TDS Certificates under wrong PAN No and with the discrepancies with amounts. I have requested them to make corrections in TDS Certificates and issue the revised certificates after revising the TDS returns. This also took the time. Due to abovementioned reasons, I could not file my Income Tax Return in time. So, you are requested to condone the delay to file I....

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....om the deductors. 2. As tax was deducted at source and it became necessary for the Applicant to file the return of income for the purpose of claiming refund. The assesses would net be entitled to the claim of refund of Rs. 5,24,333/unless the delay is condoned. Since the refund claimed is less than Rs. 10 lakhs, the acceptance of petition is within the powers of Pr Commissioner of Incometax. I have carefully considered the facts of the case, especially the reason reported by the AO that the claim of refund is genuine and not issuing the refund is causing hardship to the assessee, therefore this is a case of genuine hardship. The claim for refund is within 6 years. 3. Therefore, m exercise of the powers conferred on me u/s.....

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....y, that the petitioner should not have waited for reconciliation of the TDS certificates for filing the return perhaps would have weighted with us. However, in the present case, we have noted that in case of Karta of HUF in his individual capacity under identical circumstances, application for condonation of delay based on identical grounds came to be accepted by the Revenue. In same set of facts and same situation, there cannot be a differential treatment. Merely because one application was decided by the Commissioner and another by the Chief Commissioner cannot be a point of distinction. Only on this ground, we are inclined to allow the petition. This would however be with two riders. Firstly, in case of individual while condoning delay, ....