2021 (4) TMI 978

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.... 2013-2014. The record shows [and there appears to be no dispute qua the same] that the petitioner is involved in charitable activities as defined under Section 2(15) of the Income Tax Act, 1961 [in short 'the Act']. 2.1 There is also no dispute that the petitioner is exempt from tax by virtue of registration granted under Section 12AA (1) of the Act. It also appears that donations made to the petitioner are amenable for deduction under Section 80G of the Act. 3. Concededly, neither qua the AY involved in the instant petition, i.e., AY 2013-2014 or AYs 2012-13 and 2014-15 [which are mentioned in the impugned communication] income tax returns, as required under Section 139 of the Act, were filed. 3.1 Consequently, notices under Sect....

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....n issue, i.e., AY 2013-2014, but also concerns the AYs 2012-13 and 2014-15. Furthermore, while declining the petitioner's request, the concerned officer has relied upon the provisions of Section 239(2)(c) of the Act. 3.5. It would be relevant to note that Section 239 of the Act was amended via Finance (No.2) Act, 2019 with effect from 01.09.2019. 4. Mr. S. Krishanan, who appears on behalf of the petitioner, says that on the date, when the petitioner's request for refund was declined, i.e., 20.01.2020, sub-section (2) of Section 239 of the Act did not subsist on the statute book, i.e., the Act. 4.1. It is Mr. Krishnan's submission that, in essence, withholding tax, is not a tax, but only a mechanism for collection which, ultimately,....

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....ounsel for the parties, we are, presently, of the view that even if the stand taken by Mr. Sharma is presumed to be correct, the petitioner could, perhaps, seek condonation of delay in failing to move for refund, within time, in the manner prescribed by law by triggering the provisions of Rule 41 of the Income Tax Rules, 1962 ("Rules"). 7.1. Therefore, for the moment, we are inclined to grant liberty to the petitioner to file an application under the aforesaid Rule, before the concerned officer of the Income Tax Department, to seek condonation of delay. 7.2. The concerned officer will deliberate on the said application, and dispose of the same, as per law, after giving an opportunity of personal hearing to the authorized representativ....