Rs 17 Lakh Tax Refund Denied for Late Father Care – ITAT Delhi Reverses

The ITAT Delhi bench examined the facts. It noted that the law allows the tax department to condone a delay in e-verification if the taxpayer shows a genuine reason. The tribunal accepted Bhatia's explanation, ruling that caring for a deceased parent's funeral and rituals constitutes a reasonable cause for missing the deadline.

The tribunal directed the tax department to process the refund and treat the return as validly filed. This decision aligns with earlier ITAT rulings that view compassionate grounds as sufficient for condoning procedural lapses.

For taxpayers, the case reinforces a practical point. A missed e-verification window is not necessarily the end of a refund claim. The ITAT has consistently held that genuine hardships – medical emergencies, bereavement, natural disasters – can justify late compliance. The burden of proof rests on the taxpayer. Documentation of the event, dates, and the inability to access the portal all matter.

Bhatia's refund will now be released, pending any further appeal by the department.