9911796707
TMI Blog2021 (4) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Rules, 1962 ( Rules ). Therefore, for the moment, we are inclined to grant liberty to the petitioner to file an application under the aforesaid Rule, before the concerned officer of the Income Tax Department, to seek condonation of delay. The concerned officer will deliberate on the said application, and dispose of the same, as per law, after giving an opportunity of personal hearing to the authorized representative of the petitioner. Mr. Krishnan says that he will move such an application, for the said purpose, within 10 days from today. The concerned officer will be at liberty to hear the authorized representative of the petitioner, via the videoconferencing mechanism, given the fact that the Union Territory of Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 139 of the Act, were filed. 3.1 Consequently, notices under Section 148 of the Act were issued. Assessment proceedings were initiated under Section 147 of the Act, and assessment orders were passed, as regards the AY in issue, i.e., AY 2013-14 and other two AYs referred to above. 3.2 Insofar as the subject AY, i.e., 2013-2014 is concerned, the assessment order was passed on 29.12.2018. The assessing officer via the said order, after noticing the fact that the objects and the activities of the petitioner were charitable and that the petitioner would be entitled to exemption under the provisions of Sections 11 and 12 of the Act, assessed its income as NIL . Furthermore, the assessing officer went on to observe that the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding tax, is not a tax, but only a mechanism for collection which, ultimately, is adjusted against the tax as assessed by the revenue. 4.2. It is, therefore, contended that the revenue cannot retain the amount, which is available by way of withholding tax, as it would violate the provisions of Article 265 of the Constitution. 5. Mr. Ajit Sharma, learned senior standing counsel, who appears on advance notice on behalf of the respondent/revenue, on the other hand, says that even if the amended provision of Section 239 of the Act were to be applied, it will not help the cause of the assessee as sub-section (1) of very same section requires the assessee, claiming refund under Chapter XIX of the Act, to file a return, in that behalf, in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after giving an opportunity of personal hearing to the authorized representative of the petitioner. 7.3. Mr. Krishnan says that he will move such an application, for the said purpose, within 10 days from today. 7.4. The concerned officer will be at liberty to hear the authorized representative of the petitioner, via the videoconferencing mechanism, given the fact that the Union Territory of Delhi is reeling under the pressure of the coronavirus cases. 7.5. Thereafter, the concerned officer will pass a speaking order qua the application moved by the petitioner. The decision rendered in the petitioner s application will be transmitted to the petitioner. 7.6. The entire exercise will be completed within three weeks of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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