Assessee filed an application under section 119(2)(b) before Commissioner for condonation of delay in filing application for refund.  Commissioner considered claim for refund on merit and rejected claim without touching on merit of application for condonation of delay. Chintan Bindra v. CIT   (2024)158 taxmann.com 27 / 336 CTR 643 (Delhi) (HC)

On writ the Court held that   in view of Circular No. 9/2015, dated 9-6-2015 income-tax authority which was empowered to condone delay in filing application for refund was to ensure himself that claim of assessee was genuine and bona fide, Commissioner was legally correct in rejecting claim for refund without touching on merit of application for condonation of delay.(AY. 2012-13)