[2026:RJ-JP:3860-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10471/2019 Smt Ram Kaur Meena W/o Late Shri Raghuveer Singh, Aged About 91 Years, R/o Nagla Store, Bayana Distt. Bharatpur. ----Petitioner Versus 1. Union Of India, Through The Principal Commissioner Of Income Tax, Alwar, Aayakar Bhawan, Moti Dungari, Alwar. 2. The Income Tax Officer, (Tech.), Alwar. Aayakar Bhawan, Moti Dungari, Alwar. ----Respondents For Petitioner(s) : Mr. Manvendra Singh For Respondent(s) : Mr. Nitin Jain with Ms. Kirti Kalawatia HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 28/01/2026 1. The instant writ petition has been preferred claiming the following reliefs:- “It is, therefore, most respectfully prayed that your Lordships may graciously accept and allow this writ petition further be pleased to quash and set aside the order dated 28.03.2018 (Annexure-6) and respondents are directed to refined the TDS amount with interest of the petitioner after the condonation of the delay in filing of return of income.” 2. Learned counsel for the petitioner submits that the delay in filing the return ought not to be construed against the petitioner, particularly in view of the fact that Form-16A was issued belatedly, thereby affecting her ability to claim refund in respect of the Assessment Year 2009–2010. [2026:RJ-JP:3860-DB] (2 of 2) [CW-10471/2019] 3. Learned counsel for the respondents has placed reliance upon Circular No. 09/2025 (Annexure-R/1). Paragraph 3 thereof reads as under: “No condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made. This limit of six years shall be applicable to all authorities having powers to condone the delay as per the above prescribed monetary limits, 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.” 4. Learned counsel for the respondents further invited the attention of this Court to Annexure-6, wherein the sole reason for declining the petitioner’s claim is that the application seeking refund was filed beyond the stipulated period of six years from the end of the relevant assessment year. 5. This Court does not find any reason to interfere in the matter, as the delay is inordinate and clearly hit by the limitation prescribed under the aforesaid Circular governing condonation of delay in refund claims. 6. Accordingly, the instant writ petition is dismissed. Pending applications, if any, shall also stand dismissed. (SANGEETA SHARMA),J (DR.PUSHPENDRA SINGH BHATI),J 116-Nirmala/Shivani