Allowing the petition the Court held that , at the stage of considering delay condonation application , the merits of the claim cannot be subject matter of examination , accordingly the application of the applicant was restored to the file of the CIT for fresh disposal . Court also made reference to Sitaldas K. Motwani v.DG(IT) ( 2010) 323 ITR 223 ( Bom) (HC) , dealing with \u201cgenuine hardship\u201d the Court observed that \u201c There is no presumption that delay is occasioned deliberately , or on account of culpable negligence , or on account of mala fides . A litigant does not stand to benefit by resorting to delay .In fact he runs a serious risk . The approach of the authorities should be justice- oriented so as to advance cause of justice . If refund is legitimately due to the applicant , mere delay should not defeat the claim for refund \u201c. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 239 : Refunds \u2013 Limitation -CBDT-Tax deduction at source -Delay in filing of return ,matter was remanded to CIT to consider the genuine hardship being the charitable institution [ S.12A, 119(2)(b) , 139 ]<\/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-588","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/588","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=588"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/588\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}