2021 (11) TMI 1211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aj, Advocate, for the petitioner. ORDER P ANKAJ JAIN, J. (Oral) By way of the present petition, the petitioner, a registered Cooperative Society, has approached this Court seeking refund of Rs. 40,147/- for the assessment year 2014-15. The petitioner claims that the Income Tax Return was filed on 12.09.2014 through PAN No.AAAAM7407N against the acknowledgement No.673120914014425 and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the communication dated 07.08.2021 read as under:- "The return filed by the assessee has been treated as defective u/s 139(9) as the ITR to be filled online/e-file but the assessee had not filed his ITR online/e-file. Further, the assessee was advised vide letter F.NO./DCIT/C-2/GGN/2017-18/1349-1402 dated 22.05.2017 to remove defects in ITR but the assessee has neither filed the ITR onli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s neither filed the ITR online nor filed application u/s 119(2)(b) for condonation of delay as advised vide the above mentioned letter sent by the DCIT, Circle-2(1), Gurgaon and the assessee was also asked to remove defects in ITR but the assessee has not removed the same till date. Therefore, the refund claimed by the assessee can not be processed. So refund cannot be issued in light of above fac....