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TMI Blog2023 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... y other relief under the Act, after the expiry of the period specified by or under the Act for making such application or claim and deal with the same on merits, in accordance with law. The Board has delegated such power to the Principal Chief Commissioner of Income Tax/the Principal Commissioner of Income Tax vide its circular No. 9/2015 dated 9.6.2015. A Division Bench of this Court had an occasion to consider the provisions of Section 119(2)(b) of the Act and the said circular in the case of Daisy [ 2023 (10) TMI 1323 - KERALA HIGH COURT] wherein the Court has been of the opinion that the Circular empowers the Principal Chief Commissioner/the Principal Commissioner of Income Tax to consider the merits of the refund claim while exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned, Ext. P7, would read as under: The assessee M/s. Best Ready Mix Concreted has filed a petition on 03.06.2022 to condone the delay in filing of return of income for AY- 2021-22. As per the instructions of CBDT CIRCULAR 9/2015 [F. NO. 312/22/2015-OT], DATED 9-6-2015, on CONDONATION OF DELAY IN FILING REFUND CLAIM AND CLAIM OF CARRY FORWARD LOSSES UNDER SECTION 119(2)(b) the powers of acceptance/rejection of the application in case of such claims will be subject to Following conditions: I. At the time of considering the case under Section 119(2)(b), it shall be ensured that the income/loss declared and/or refund claimed is correct and genuine and also that the case is of genuine hardship on merits. II. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Principal Chief Commissioner has not considered the merits of the claim, but since the assessee did not produce or furnish substantiating evidences with regard to the claims made in the application, the Principal Commissioner of Income Tax rejected the application of the petitioner. 5. Section 119(2)(b) of the Act would read as under: 119. Instructions to subordinate authorities - (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board: (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted power under Section 119(2)(b) of the Act, which would amount to circumvent the provisions of the Act. It has been further held that the Principal Chief Commissioner or the Principal Commissioner of Income Tax has no power to consider the merits of the refund application and what is required to be considered is the merits of the application for condonation of delay only. 7. Considering the provisions of Section 119(2)(b) of the Act and the Circular dated 9.6.2015 aforesaid, the order impugned herein, Ext. P7, is unsustainable and the same is hereby set aside. The writ petition stands allowed. The matter is remitted back to the file of the Principal Commissioner of Income Tax to pass fresh orders on the application of the petitioner-as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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