Section 119(2)(b) doesn’t impose limitation for filing an application for condonation of delay

K C Antony Vs PCIT (Kerala High Court)

Kerala High Court held that as per provisions of section 119(2)(b) the delay to be condoned is the delay in making ‘the application’ for refund. Accordingly, date of filing of return of income should be considered as application for refund. Section 119(2)(b) does not impose any limitation for the purposes of filing an application for condonation of delay.

Facts-

The petitioner has approached this Court being aggrieved by the fact that an application filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 for condonation of delay in filing returns and claiming refund for A.Y. 2010-11 was rejected by the Principal Commissioner of Income Tax. The petitioner seeks a mandamus commanding the respondents to process the return of income filed by the petitioner for A.Y. 2010-2011 and grant to the petitioner the refund of Rs.1,33,470/- claimed by him.

Conclusion-

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