Murigeppa Kashappa Nara Vs Government of India (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging the rejection of an application seeking refund of tax deducted at source (TDS) for the assessment year 2018–19. The petitioner had filed a return of income, but the TDS certificates relating to deductions made by Karnataka State Mineral Corporation were not placed before the Assessing Officer at the relevant time. Upon subsequently producing these materials, the petitioner claimed entitlement to a TDS refund and filed an application under Section 119(2)(b) of the Income Tax Act seeking condonation of delay. The application was rejected by the tax authorities solely on the ground of delay.
Before the Court, the petitioner sought quashing of the rejection order and a direction to consider his representation on merits. The respondents opposed the petition, arguing that the petitioner had lost the right to claim a refund due to delay. After examining the record, the Court noted that the material facts were not in dispute. It observed that the TDS had been deducted due to ignorance of the fact that tax had already been deducted by the payer, and that this was brought to the notice of the authorities, albeit belatedly.
