{"id":5453,"date":"2019-05-17T10:02:04","date_gmt":"2019-05-17T10:02:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/g-v-infosutions-p-ltd-v-v-dy-cit-2019-261-taxman-482-delhihc\/"},"modified":"2019-08-15T14:03:40","modified_gmt":"2019-08-15T14:03:40","slug":"g-v-infosutions-p-ltd-v-v-dy-cit-2019-261-taxman-482-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/g-v-infosutions-p-ltd-v-v-dy-cit-2019-261-taxman-482-delhihc\/","title":{"rendered":"G.V. Infosutions (P.) Ltd. v. v. Dy. CIT (2019) 261 Taxman 482 \/ 178 DTR 133\/ 309 CTR 185(Delhi)(HC)"},"content":{"rendered":"<p>In return of income due to inadvertent mistake of\u00a0 Chartered Accountant the claim \u00a0for refund of TDS was not made . The assessee\u00a0 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 \u00a0petition \u00a0the Court held that\u00a0 the assessee had shown bona fide reasons why refund claim could not be made in time. Accordingly application for condonation of delay \u00a0was condoned and\u00a0 AO is\u00a0 directed to verify the claim and grant refund. \u00a0(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 239 : Refund\u2013Limitation\u2013Due to inadvertent mistake of  Chartered Accountant claim refund of TDS was not made with in limitation period- Delay was condoned\u2013AO is  directed to verify the claim and grant refund.[S. 119(2)(b)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5453","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5453"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5453\/revisions"}],"predecessor-version":[{"id":6449,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5453\/revisions\/6449"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}