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TMI Blog2025 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... t who had employed the petitioner for excluding certain works contract as a result of which, the total deduction of tax by the Government for the Assessment Year 2012-2013 would have been Rs. 2,69,338/- instead of Rs. 85,568/-. The attempt of the petitioner is to get a further refund by enhancing the taxable income of the petitioner by filing a revised return. The Income Tax Department has also not issued any notice under Section 148 of the Income Tax Act, 1961 to revise the assessment as the time for revising the assessment had already expired under Section 148 read with Section 151 of the Income Tax Act, 1961. Thus, the question of condonation of delay in the light of the above CBDT Circular cannot be countenanced. The amount that was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 03.12.2021. You have now stated that the TDS shown in the original return filed on 20.11.2012 was claimed at Rs. 85,568/- although TDS credit of Rs. 2,69,338/- was available to you. Hence, you desire to file a revised return to claim the balance TDS of Rs. 1,83,770/- and the refund on its account. You are, therefore, seeking condonation to file such a revised return. As per CBDT Circular No.9/2015 dated 09.06.2015, no condonation application for claim of refund / loss shall be entertained beyond the period of six years from the end of the relevant assessment year for which such application / claim is made. Your attention is drawn to para 3 of the said Circular which is reproduced below: "No condonation application for claim of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Direct Tax (CBDT) Circular No.9 of 2015 dated 09.06.2015, although beyond the period of limitation. 5. As per the above CBDT Circular, an application has to be filed within 6 years. When the earlier application dated 29.03.2019 was rejected, it was stated that the petitioner had not returned the income in the Return of Income correctly on 20.11.2012 and therefore as per Paragraph 5(i) of the above mentioned Circular, it shall be ensured that the income / loss declared and / or refund claim was incorrect and not genuine. 6. By a communication dated 26.11.2011, the petitioner was however directed to file an application for condonation in terms of the above Circular before CBDT. Instead, the petitioner filed 2nd application on 01.12.2021 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including the Board. A condonation application should be disposed of within six months from the end of the month in which the application is received by the competent authority, as far as possible." 12. As per Paragraph 5 of CBDT Circular, the application before the authorities to whom powers have been delegated will be subject to the following conditions:- "5. The powers of acceptance / rejection of the application within the monetary limits delegated to the Pr.CCsIT/CCsIT/Pr.CsIT/CsIT in case of such claims will be subject to the following conditions: i. At the time of considering the case under Section https://www.mhc6.t/n1.g0o v.in/judis W.P.No.24891 of 2022 119(2)(b), it shall be ensured that the income / loss declared and / or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn is on account of the subsequent crediting of Tax Deducted at Source (TDS) by the Government who had employed the petitioner for excluding certain works contract as a result of which, the total deduction of tax by the Government for the Assessment Year 2012-2013 would have been Rs. 2,69,338/- instead of Rs. 85,568/-. 15. The attempt of the petitioner is to get a further refund by enhancing the taxable income of the petitioner by filing a revised return. The Income Tax Department has also not issued any notice under Section 148 of the Income Tax Act, 1961 to revise the assessment as the time for revising the assessment had already expired under Section 148 read with Section 151 of the Income Tax Act, 1961. 16. Thus, the question of con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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