Tag: condonation of delay

Where medical certificate not held to be forged and fictitious, rejecting appeal on ground of delay unjustified In a recent judgment, Hon’ble High Court has held that when the medical certificate was not held to be forged and fictitious, Appellate Court was unjustified in rejecting the condonation of …

PCIT directed to consider condonation of delay u/s 119(2)(b) in filing revised return to availing benefits of section 44ADA In a recent case, the High Court quashed order u/s 119(2)(b) rejecting condonation of delay for filing revised return to claim refund by availing benefits of presumptive taxation u/s …

CBDT Circular can’t restrict powers of Income Tax Authority u/s 119(2)(b) to condone delay beyond six years In a recent judgment, Hon’ble High Court has held CBDT Circular can not restrict powers of Income Tax Authority u/s 119(2)(b) to condone delay beyond six years for granting refund ABCAUS …

CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 Section 80G of the Income-tax Act, …

When explanation for delay does not smack of mala fide, right of hearing of appeal on merit ought not to be rejected – ITAT In a recent judgment, ITAT Delhi has held that when the explanation for delay does not smack of mala fide or it is not …

Return/Balance sheet to be considered as being within time if filed within timeline condoned by Hon’ble Supreme Court due to Covid-19 In a recent judgment, Hon’ble Allahabad High Court has set aside the order of CIT(Exemption) passed u/s 119(2(b) and order u/s 154 passed by the Assessing Officer …

Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s 12A- CBDT CBDT has clarified the power to condone delay in filing Form No. 10A under sub-clause (1) clause (ac) of sub-section (1) of section 12A of the …

When period of delay is not very huge and involve huge monetary liability on the assessee, a lenient approach should be taken In a recent judgment, High Court held that when period of delay was not very huge a lenient approach ought to have been taken as it …

A Writ Petition should be filed within a reasonable period, High Court dismissed Petition challenging order passed u/s 119(2)(b) In a recent judgment, Hon’ble High Court while dismissing Writ Petition against order passed u/s 119(2)(b) by the CIT rejecting application for delay in filing return of income observed …

New Tax Regime benefit granted despite belated filing of Form 10IE in view of directions of Supreme Court for exclusion of covid period from limitation In a recent judgment, ITAT Bangalore has held that the failure to file the Form 10IE on or before the due date for …