ITAT Directs TDS Refund Despite Delayed E-Verification; Revenue Cannot Retain Tax on Technical Grounds

Gurcharan Singh Bhatia Vs ACIT (ITAT Delhi) ITAT Directs TDS Refund Despite Delayed E-Verification; Revenue Cannot Retain Tax on Technical Grounds The Delhi ITAT held that the Revenue cannot deny refund of TDS merely because the return was e-verified belatedly, particularly when the delay in e-verification had already been condoned by the CPC. The assessee had filed the return for AY 2015-16 within the prescribed time and claimed a refund of ₹17.08 lakh arising from TDS deducted from rental income. However, the return was not e-verified within the stipulated period due to the serious illness...