Belated filing of return can be no ground for denying Income Tax refund

HIGH COURT OF GAUHATI North Eastern Electric Power Corpn. Employees Provident Fund Trust versus Union of India T. Vaiphei, J. W.P. (C) NO. 85 (SH) OF 2011 DECEMBER  16, 2011 JUDGMENT T. Vaiphei, J.-The inaction of the income-tax authorities in not processing the returns of income-tax for the assessment years 1995-96 to 1998-99 on the ground of delay in filing those returns by the petitioner-thereby denying refund of the TDS amount of Rs. 8,93,773 deducted by the concerned financial institutions, is the grievance in this writ petition. 2. The petitioner is a trust constituted...