TaxTMI 
TaxTMI 
2025 (6) TMI 823
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....'s W.P.No.16991/2023 (T-IT) having been favoured, relief has been granted to him as under: "[a] The petition is allowed in part, and the first respondent's impugned order dated 29.05.2023 in No. ITBA/COM/F/17/2023-24/1053267375(1) [Annexure-A] is quashed. The petitioner's application for condonation of delay is restored for reconsideration in the light of this Court's observation. [b] The first respondent shall consider the petitioner's application as aforesaid within a period of one [1] month from the date of receipt of a certified copy of this order." 2. Learned Sr. Panel Counsel appearing for the Revenue seeks to falter the impugned order contending that the learned Single Judge failed to appreciate the delayed filing of ITR for the....
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....should be disposed of within six months from the end of the month in which the application is received by the competent authority, as far as possible. 6. A belated application for supplementary claim of refund (claim of additional amount of refund after completion of assessment for the same year) can be admitted for condonation provided other conditions as referred above are fulfilled. The powers of acceptance/rejection within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of returns claiming refund and supplementary claim of refund would be subject to the following further conditions: i. The income of the assessee is not assessable in the hands of any other person under any of the provisions of the Act. ii. ....
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....lass of cases, by general or special order, authorise any Income-tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law ;" A careful reading of the aforesaid provision indicates that the delay, which can be condoned in exercise of the jurisdiction under the aforesaid section, is the delay in filing the application "for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and d....
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....but with reference to the date on which the 'application for refund' (here in this case the return of income) was filed. Section 119(2)(b) does not impose any limitation for the purposes of filing an application for condonation of delay. Therefore, it was completely wrong on the part of the 1st respondent to treat the date of filing of application for condonation of delay as the relevant date for the purpose of considering whether it was filed within 6 years or not. The application for refund, by filing return of income, was admittedly made on 13.7.2012. Therefore, the delay in filing ought to be with reference to the last date for filing of return of income for the year 2010- 11, till 13.7.2012. In this view of the matter, it is no....