2019 (11) TMI 463

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....has filed income tax return for the assessment year 2014-15. Since he is entitled to refund of Rs. 1,89,153/- (Rupees One Lakh and Eighty Nine Thousand and One Hundred and Fifty Three only), the amount deducted at source, he filed an application for the same. He should have filed the application on or before 31.03.2016 as per Section 239 (2)(c) of the Income Tax Act, 1961, but, according to the pe....

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.... and Eighty Three Thousand and Three Hundred and Eighty Seven only) and Rs. 15,23,848/- (Rupees Fifteen Lakhs and Twenty Three Thousand and Eight Hundred and Forty Eight only) respectively. These earnings, according to the respondent, will prove that the illness of the petitioner's mother did not hamper his business or profession. If that be so, the same could not be a reason for not filing hi....

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....e same does not require any interference. 3. I have considered the submissions. 4. As per Section 119(2) (b) of the Income Tax Act, 1961, the respondent has power to condone the delay and the same is clarified by Circular 9/2015 [F.No.312/22/2015-OT] dated 09.06.2015. When the claim is not more than Rs. 10,00,000/- for any one assessment year, the Principal Commissioner of Income Tax has power t....

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....e petition for condoning the delay is concerned, when reasons are adduced, the authorities should try to consider the same and deal with the case on merits, instead of disposing of the matter on technical grounds. If at all the petitioner has to be refunded as per the claim made based on the documents, the authorities should refund the amount and it cannot be rejected on technicalities. 5. It is ....