2026 (2) TMI 1192

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....it Tax ('FBT') for the Assessment Years ('AY') 2006- 07, 2007-08, 2008-09, and 2009-10, which have been withheld for several years despite numerous applications and reminders. 3. The brief facts giving rise to the present petition are as under: (a) For AY 2006-07: The Petitioner filed its FBT return on 14th November 2006, claiming a refund of Rs. 8,83,193/-. The said refund was never issued. The Petitioner filed several letters and emails, requesting the grant of the refund, but to no avail. (b) For AY 2007-08: The Petitioner filed its FBT return on 30th October 2007, claiming a refund of Rs.31,40,397/-. This refund was also not issued. The Petitioner followed up with multiple applications without any response from the ....

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....itted that despite various representations, applications, and reminders over several years, the Respondents have failed to process the undisputed refunds and have not passed orders on the rectification applications filed by the Petitioner. He argued that the Respondents are statutorily bound to process these applications and grant refunds within a reasonable time and their failure to do so is arbitrary and illegal. 5. Per contra, Mr. Narayanan, the learned counsel for the Respondents, relies on the Affidavit-in-Reply dated 28th January 2026, filed by Ms. Shrutisha S. Patade, Assistant Commissioner of Income-Tax. The primary argument of the Department is that there was a technical constraint in the system. It is contended that for AY 2006....

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....tment's system cannot come in the way of granting relief that the Petitioner is otherwise entitled to in law. 8. In these circumstances, we find that the petition must be allowed. 9. The Respondents are directed to process the Petitioner's pending applications and to grant refund as follows: a. grant refund of Rs.8,83,193/- along with interest u/s 244A, read with section 115WL, of the Act till the date of payment for the AY 2006-07; b. grant refund of Rs.31,40,397/- along with interest u/s 244A, read with section 115WL, of the Act till the date of payment for the AY 2007-08; c. to process the application dated 14 December 2011, and grant refund of Rs.12,22,082/- and Rs.20,86,985/- (which was adjusted against....