SHYAM SUNDER NIRANKARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner by way of present civil writ petition seeks quashing of the order dated 29.10.2014 (Annexure P-8) passed by respondent No.1 under Section 119(2)(b) of the Income Tax Act, 1961 (in short 'the Act') rejecting the application for condonation of delay in filing the return of income for the assessment year 2009-10, resulting into rejection of his claim for refund of Rs. 1,29,126/-. Further, a writ of mandamus has been sought directing respondent No.2 to refund the amount along with interest.

(2.) Briefly stated, the facts necessary for adjudication of the instant petition as narrated therein are that the petitioner filed his income-tax return for the assessment year 2009-10 on 18.01.2012 (Annexure P-1 Colly) declaring the income of Rs. 2,30,667/- and claimed refund of Rs. 1,29,126/- on account of tax deducted at source after setting off the tax liability. Since there was delay in filing the return, an application dated 12.6.2013 (Annexure P-5) for condonation of delay was filed under Section 119(2)(b) of the Act before respondent No.1 pleading that there was reasonable cause as he was disturbed by the family members and secondly, the TDS certificates were misplaced and when found, the return in question was filed. As per Central Board of Direct Taxes (CBDT) Instruction No.13 of 2006 (Annexure P-3), at the time of considering an application for condonation of delay in filing a claim for refund under Section 119(2)(b) of the Act, it is necessary to consider that the income declared and refund claimed are correct and genuine and that the case is of a genuine hardship on the merits and correctness of the refund claim. Accordingly, the petitioner moved an application, Annexure P-4, to respondent No.2 for refund of Rs. 1,29,126/-. The aforesaid application for condonation of delay was rejected by respondent No.1 vide order dated 16.07.2013 (Annexure P- 6) on the following grounds:-

(3.) Being aggrieved by the said order, Annexure P-6, the petitioner made another application, Annexure P-7, for rectification of the aforesaid order. However, respondent No.1 rejected the said application vide order dated 29.10.2014 (Annexure P-8). Hence, the present writ petition.