In return of income due to inadvertent mistake of Chartered Accountant the claim for refund of TDS was not made . The assessee filed application for refund of TDS amount after period of seeking refund had expired and also applied to Chief Commissioner under section 119(2)(b) for condonation of delay in filing refund application. Chief Commissioner rejected application on ground that plea of omission by auditor was not substantiated. Allowing the petition the Court held that the assessee had shown bona fide reasons why refund claim could not be made in time. Accordingly application for condonation of delay was condoned and AO is directed to verify the claim and grant refund. (AY. 2013-14)
G.V. Infosutions (P.) Ltd. v. v. Dy. CIT (2019) 261 Taxman 482 / 178 DTR 133/ 309 CTR 185(Delhi)(HC)
S. 239 : Refund–Limitation–Due to inadvertent mistake of Chartered Accountant claim refund of TDS was not made with in limitation period- Delay was condoned–AO is directed to verify the claim and grant refund.[S. 119(2)(b)]