Kerala HC Upholds Rejection of Delayed Income Tax Refund Claim Due to Five-Year CBDT Limit

Suresh Velu Ellathukalathil Vs PCIT (Kerala High Court) In , the Kerala High Court dismissed a writ petition challenging an order rejecting an application filed under Section 119(2)(b) of the Income Tax Act for condonation of delay in filing income tax returns for AY 2018-19 to claim a refund. The petitioner contended that the earlier CBDT Circular No. 9/2015 permitted condonation of delay up to six years and that the application was filed within that period. The petitioner argued that the subsequent circular reducing the limitation period from six years to five years could not take away the ...