Madras HC’s Ruling: File Section 119(2) Application for TDS Refund on MACT Compensation

The Madras High Court has directed a petitioner to file an application under Section 119(2) of the Income Tax Act to address the delay in receiving TDS refund related to compensation from a Motor Accident Claims Tribunal (MACT).

The petitioner, involved in a road accident, sought refund of TDS deducted by the Insurance Company from the compensation amount. Despite filing the income tax return for the assessment year 2019-20 belatedly, along with a representation for condonation of delay, the matter remained unresolved.

Dr. B. Ramaswamy, representing the respondent, assured consideration of the petitioner’s representation.

Upon reviewing the case, the court found it appropriate to consider the Section 119(2)(b) application for condonation. However, it’s uncertain if the petitioner’s representation is on record.

Justice Senthilkumar Ramamoorthy directed the petitioner to file the application within fifteen days before the jurisdictional authority or PCIT, who must resolve it within one month, considering the court’s observations.

No additional costs were imposed in this matter.

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Monika Shanmugam

Content Writer at Vakilsearch

Hello! I am Monika Shanmugam. With 4 years of crafting engaging and informative content, I'm passionate about demystifying complex topics and weaving impactful narratives. My legal-writing journey began at Vakilsearch, where I spent the past year immersing myself in the intricacies of the legal landscape. This experience shaped my ability to translate legalese into digestible language, empowering individuals with the knowledge they need to navigate the legal system confidently.

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