Tag: condonation of delay
Grievance for not condoning delay for filling Form No. 10B cannot be addressed by way of appeal before ITAT In a recent judgment, the ITAT has held that it can not entertain an appeal challenging the rejection of condonation of delay in filing audit report in Form No. …
Misplacement of record by assistant constitute sufficient reason for condonation of delay – ITAT In a recent judgment, the ITAT has held that misplacement of record by assistant constituted sufficient reason for condonation of delay. ABCAUS Case Law Citation:ABCAUS 3838 (2024) (01) ITAT In the instant case, the …
MCA condones delay in filing of Form-3, Form-4 & Form-11 by Limited Liability Partnerships General Circular No. 08/2023 F. No. Policy-01/2/2021-CL-V-MCA-Part(3) GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS 5th Floor, ‘A’ Wing Shastri Bhawan, Dr. R.P. Road, New Delhi Dated: 23.8.2023 To, DGCOA All Regional Directors/ All Registrar …
Condonation of delay for ITRs claiming deduction u/s 80P from AY 2018-19 to AY 2022-23 Circular No. 13/2023 F. No.173/21/2023-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi the 26th July, 2023 Sub:- Condonation of delay under clause (b) of sub-section (2) of section …
Delay in filing appeal condoned due to mismatch in aadhaar and pan data not allowing e-verification by OTP ABCAUS Case Law Citation:ABCAUS 3762 (2023) (06) ITAT In the instant case, the appellant assessee had challenged the order passed by the CIT(A) in dismissing the assessee’s appeal in limine …
CBDT revises Monetary limits for Condonation of delay in filing refund claim & c/f of losses under Section 119(2)(b) Circular No. 07 of 2023 F. No. 312/63/2023-OTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi, dated 31st May, 2023 Subject: Condonation of delay in …
NFAC did not sent notice to email id mentioned in Form 35. ITAT remand case despite CIT(A) had given finding on the merits. ABCAUS Neutral Case Law Citation:ABCAUS 3697 (2023) (04) ITAT Important Case Laws relied upon by parties:N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SSC 123 (SC)New …
CBDT has issued four circulars issuing Order under section 119 of the Income-tax Act, 1961 for condonation of various Income Tax Forms Circular No. 17/2022 : Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment …
Delay in filing appeal condoned as rectification application u/s 154 was not decided and it constitute a sufficient and reasonable cause ABCAUS Case Law CitationABCAUS 3518 (2021) (06) ITAT In the instant case, the appellant assessee had challenged the order passed by the CIT(A) in dismissing the appeal …
ICAI waives Condonation Fees for late filing of Form 18 by Members and Firms till 30th July 2021 Waiving-off Condonation Fees due to late filing of application Form 18 related to Members and Firms amidst COVID-19 Pandemic till 30th July, 2021 As per ICAI announcement, it has waived …