The Delhi High Court has issued a notice to the Central Government following a PIL seeking an automatic TDS refund system. The petition challenges Section 433 of the Income Tax Act, which mandates filing an ITR to claim refunds, even for those with zero tax liability. The petitioner argues that since the government already holds PAN, Aadhaar, and Form 26AS data, forcing small taxpayers to file returns is an unnecessary burden. A bench led by Chief Justice Devendra Kumar Upadhyaya has sought a detailed response. If approved, this could benefit millions of senior citizens and low-income earners who currently lose their refunds due to the complex filing process. The next hearing is scheduled for November 6, 2026.
https://jantaserishta.com/business/questions-raised-over-itr-mandate-high-court-issues-notice-to-centre-regarding-tds-refund-issue-4821006
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