Instructions to subordinate authorities – Authorisation regarding condonation of delay in filing refund claim
1. Attention is invited to Board’s order under section 119(2)(b) [F. No. 225/105/83-IT (A-II)], dated 24-3-1984 [Annex] wherein the Board, in exercise of the powers conferred by clause (b) of sub-section (2) of section 119, have condoned the delay in filing returns of income in cases where an otherwise valid refund claim under section 237 is filed by the assessee after the expiry of the statutory time limit under section 239 and the Income-tax Officer, having jurisdiction over the case, has been empowered to admit the said claim and dispose of the same merits and in accordance with law provided the following conditions are satisfied :
(i) the refund arising as a result of tax deducted at source in respect of the assessment year under the provisions of sections 192, 193, 194, 194A, 194B, 194C, 194D and 195 does not exceed Rs. 1,000;
(ii) the refund income is not a loss where the assessee claims the benefit of carry forward of the loss;
(iii) the refund claimed is not supplementary in nature, e.g., a claim for additional amount of refund after the completion of the original assessment for the same assessment year; and
(iv) the income of the assessee if not assessable in the hands of any other person under any provisions of the Act.
2. This order has been made effective from April 2, 1984.
3. You are requested to bring to the contents of the aforesaid order, which has already been communicated to you vide the Board’s endorsement of even number dated 24-3-1984 to the notice of all the officers working under you. It is also requested that this authorisation may be given wide publicity.
Circular : No. 379 [F. No. 225/105/83-IT (A-II)], dated 10-4-1984.