The assessee\u2019s applications for refund of excess TDS deposited u\/s 195 for AYs 2010-11 to 2012-13 were rejected by the Commissioner relying on para 9 of CBDT Circular No. 7\/2007 dated 23-10-2007, which restricted the time period. The Delhi High Court held that neither S. 237 nor S. \u00a0239 prescribe limitation for refund claims, and the earlier sub-S. (2) of S. \u00a0239 prescribing timelines had been omitted by Finance Act 2019. CBDT\u2019s power under S. \u00a0119 is only to relax statutory provisions, not to curtail rights or extinguish claims. Para 9 of the Circular was therefore held ultra vires and beyond CBDT\u2019s powers. The rejection order was quashed and refunds directed to be granted. (AY. 2010-11 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 239 : Refunds-Limitation-Refund of tax erroneously withheld-CBDT Circular ultra vires-Refund cannot be denied.[S. 119(2), 195, 237, Art. 226]<\/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":[21],"tags":[],"class_list":["post-56104","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eAU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56104","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=56104"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56104\/revisions"}],"predecessor-version":[{"id":56105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56104\/revisions\/56105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}