Kya hua
ITAT Mumbai ne AY 2012-13 ke 5.39 crore rupaye ke refund par interest order kiya, yeh faisla sunate hue ki sirf filing mistake Section 244A interest rokne ka kaaran nahi ho sakti.
Mujhe kya farq padta hai
Galat return file karne se refunds par Section 244A interest khatam nahi hota; sirf assessee ki wajah se hue periods ko hi exclude kiya ja sakta hai.
Yaad rakh
Galat return ka matlab yeh nahi ki aapke refund par zero interest milega.
Aur context aur kis par asar
ITAT Mumbai ne Voltas case mein department ka stand reject kar diya: original income tax return mein ek error refund par Section 244A interest nahi chheen sakta.
AY 2012-13 ke liye apartment-sale gains ko pehle short-term mein book kiya gaya tha, phir Section 112 ke tahat long-term mein re-work kiya gaya; bench ne 5.39 crore rupaye ke refund par interest order kiya.
Ek alag 90.94 lakh rupaye ke refund ko Section 244A(1A) ke tehat 3% additional interest kamane ka direction diya gaya, jisse confirm hua ki sirf mistake delay nahi hai.
- Refund
- 5.39 crore rupees AY 2012-13 Voltas capital gains ke liye ITAT Mumbai dwara directed.MintTaxGuru
- Delay-driven refund
- 90.94 lakh rupees + 3% Section 244A(1A) ke tehat additional interest.Mint
- Assessment Year
- AY 2012-13 Section 112 ke tehat short-term se long-term mein re-work kiye gaye capital gains.Mint
- Section
- Section 244A Taxpayer ki wajah se na hue periods ke liye interest deny nahi kiya ja sakta.TaxGuru
Yeh ruling kaise unfold hui
- AY 2012-13 return - apartment gains short-term mein report kiye gaye.
- Baad mein re-work - gains ko Section 112 ke tehat long-term mein reclassify kiya gaya.
- ITAT Mumbai - 5.39 crore rupaye ke refund par interest order kiya.
Taxpayers
Taxpayers ko sirf isliye Section 244A interest se nahi roka jata kyunki unke original return mein errors the.
Taxpayers
Statutory interest bachane ke liye ab filing mistakes ko self-correct karne ki zaroorat nahi hai.
Sources aur jaanch2 sources · 4 daave
Yeh is khabar ke source records hain. Source link hona apne aap mein independent confirmation nahi hai.
- MintReportingPublish hua Oct 1, 2026 · Dekha gaya Oct 2, 2026
- TaxGuruReporting
Refund interest cannot be denied for wrong original return ↗
Publish hua Oct 1, 2026 · Dekha gaya Oct 2, 2026
Daave aur unke sources
ITAT Mumbai ne clear kiya ki galat income tax return Section 244A interest ko khatam nahi karta.
Yeh case AY 2012-13 capital gains se shuru hua jise Section 112 ke tehat short-term se long-term mein re-work kiya gaya tha.
ITAT ne 5.39 crore rupaye ke Voltas refund par interest order kiya.
Section 244A(2) interest sirf taxpayer ki wajah se hui deri par rok lagata hai, filing mistakes par nahi.
