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REFUND CLAIM-sec 119(2)b

30 November 2019

An assessee files a belated return to claim refund of TDS and he makes an application to the principal commissioner to condone the delay but it is rejected . He continues to file and returns for subsequent years, and tax is adjusted out of current TDS only.What is the remedy under the income tax Act.Should the subject has to be taken to court only?Can the govt forfeit the unpaid TDS to its revenue which is not TAX PAYABLE?

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4 Replies

Kapadia Pravin (17259 Points)
Replied 01 December 2019

Sirjee,

For which AY it is ?

On what grounds CIT rejected 119(2)(b) application for condonation of delay ??

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rama krishnan (12234 Points)
Replied 01 December 2019

As far as my opinion, order under section 119(2)(b) is not an appealable order and only recourse is to file writ petition before the high court

Kapadia Pravin (17259 Points)
Replied 02 December 2019

Sirjee

in addition to my above reply -
if the application is for AY older by more than 6 AYs then such application (if for refund of TDS, refund of Adv Tax etc ) is rejected as per CBDT circular.
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The petitioner by writ petition has to challenge the order passed by the Principal Commissioner of Income Tax rejecting an application for condonation in filing of returns of income and claim of refund.

K.chandrasekaran (Partner) (210 Points)
Replied 02 December 2019

MANY petitions are given for various clients and rejected for the following reasons.

1.The claim for refund is delayed for more then 6 years though the return has been field just after two years.

2.The reasons given for some is not acceptable.

Further cannot the chief commissioner of income tax who called for a grievance meeting review the orders under sec264 sating it as erroneous base on representations given?