Case Law Analysis
|Income Tax Appellate Tribunal
Section 139(4) IT Act | CPC-Condoned E-Verification Delay Does Not Bar TDS Refund; Article 265 Protects Right to Refund : ITAT Delhi
The ITAT Delhi ruled that when the CPC condones a delay in e-verification of an income tax return, the tax department cannot deny a TDS refund on technical grounds. This upholds Article 265 of the Constitution, ensuring no tax can be levied or refunded without legal authority, and protects taxpayers who face genuine personal hardships beyond their control.