> v. Income-Tax Officer Circle Int Tax 1(2)(1), Delhi & Ors

$~43 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 9186/2025 & CM APPL. 38981/2025COURSERA, INC. .....Petitioner Through:Mr Manuj Sabharwal, Mr Drona Negiand Mr Devvrat Tiwari, Advocates. versus INCOME-TAX OFFICER CIRCLE INTTAX 1(2)(1), DELHI & ORS. .....RespondentsThrough:Mr. Debesh Panda, SSC Ms. ZehraKhan, Mr. Vikramaditya Singh, JSCsMsAnaunttaShankarandMsRavicha Sharma, Advocates. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R%07.07.2025 1.Issue notice. The learned counsel for the Revenue accepts notice. 2.The petitioner has filed the present petition, inter alia, praying as under:- “Issue a writ in the nature of mandamus or otherappropriatewrit(s),order(s)directingtherespondents to credit the applicable statutoryinterest under s. 244A(1) of the Incometax Act,1961 (“Act”) for the period from December 2024till February 2025 on the refund determined videintimation dated 20.11.2024 (Annexure P-1).” 3.The petitioner has filed its original return of income on 23.10.2024 inrespect of the Assessment Year 2024-25 declaring a total income of₹45,30,190/- and claiming the refund of ₹16,56,69,530/-. 4.The intimation under Section 143(1) of the Income Tax Act, 1961 wascommunicated on 20.11.2024 determining the amount of refund due as ₹16,95,39,570/-. The said amount was also received on 21.02.2025. The petitioner claims that it is entitled to interest for the period of three monthsas the disbursal of the said amount has been delayed. 5.There is no dispute that the petitioner would be entitled to interest onthe delayed payment. 6.In view of the above, the present petition is allowed and the Revenueis directed to pay the interest for the delayed period, that is, till the date ofthe payment as expeditiously as possible, and preferably within the period oftwelve weeks from date. The pending application is also disposed of. VIBHU BAKHRU, J JULY 07, 2025M TEJAS KARIA, J Click here to check corrigendum, if any