Tag: condonation of delay

Rejecting condonation of delay and dismissing appeal without verifying medical certificates – ITAT sets aside order of CIT(A) In a recent judgment, ITAT Lucknow set aside the order of the CIT(A) as he rejected the assessee’s request for condonation of delay without conducting any independent inquiry regarding the …

An Appeal should not be thrown away on the ground of limitation as delay can always be compensated in terms of money. In a recent judgment, Hon’ble Kerala High Court has held that the law with regard to condonation of delay is no longer res integra as the …

High Court condoned delay in filing Form 10B as the failure was in the 1st Year of operation of the Trust. In a recent judgment, Hon’ble madras High Court condoned delay in filing Form 10B as the failure was in the 1st Year of operation of the Trust. …

High Court directed ITD to consider condonation of delay in filing ITR for four years as the COVID-19 pandemic constituted a force majeure event In a recent judgment, Hon’ble Madhya Pradesh High Court directed Income Tax Department to consider the request of the Petitioner for condonation of delay …

Condonation of delay in filing Form 10B/ITR. ill-health resulting in demise of executive trustee was a bonafide reason In a recent judgment, Hon’ble Karnataka High Court has held that ill-health and subsequent demise of the executive trustee of the assessee trust constituted bona fide reasons for condonation of …

Income Tax Department not trusted even upon its lawyers – SC slams ITD on adopting a long process resulting delay in filing appeal In a recent judgment, the Hon’ble Supreme Court has slammed the Income Tax Department for adopting a long process of filing petition despite having a …

First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay In a recent judgment ITAT Hyderabad condoned the delay in filing appeal observing delay due to assessee’s official deployment during Parliamentary Elections and his first-time experience in filing appeal was …

Appellate remedy or forum is created by the statute to rest the dispute and not to accelerate for higher forum perfunctorily. In a recent judgment, ITAT Pune has remitted the issue observing that appellate remedy or forum is created by the statute to rest the dispute and not …

Unless the delay in filing is condoned, the appeal cannot be said to have come into existence in the eyes of law. In a recent judgment, Hon’ble High Court has held that limitation is jurisdictional issue. unless the delay in filing is condoned, the appeal cannot be said …

Filing of Form 10-IC prior to filing of return is not mandatory and in case of genuine hardship delay may be condoned – Allahabad High Court In a recent judgment, Allahabad High Court has held that filing of Form 10-IC prior to filing of return is not mandatory …