New Delhi, July 5 -- Taxpayers who file their income tax returns (ITRs) within the due date but miss the deadline for e-verification may still be entitled to their refund, provided the delay has been condoned by the tax department.

In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax Department cannot deny a legitimate refund merely because an ITR was e-verified after the prescribed time if the delay has already been condoned by the Central Processing Centre (CPC). The tribunal observed that retaining such tax despite there being no tax liability would be contrary to Article 265 of the Constitution, which states that no tax shall be levied or collected except by authority of law.

The c...