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ITAT Directs TDS Refund Despite Delayed E-Verification; Revenue Cannot Retain Tax on Technical Grounds
Case Law Details
- Case Name
- Gurcharan Singh Bhatia Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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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...
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