Tag: condonation of delay
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 …
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years Circular No. 19/2020 F. No.197/135/2020-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the …
Delay in filing appeal condoned as auditor sought opinion from tax advocate who misplaced the records ABCAUS Case Law CitationABCAUS 3415 (2020) (10) ITAT Important case law relied upon by the parties:Ramlal vs. Rewa Coalfields Ltd. AIR 1962 SC 361 Chief Post Master General and Others vs. Living Media …
Delay in filing appeal due to assessee not present at his residence and took time in consulting his Counsel condoned by ITAT ABCAUS Case Law Citation:ABCAUS 3326 (2020) (07) ITAT Important case law relied upon by the parties:Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 …
Application of provisions of condonation of delay u/s 460 of Companies Act 2013 to LLP GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRS New Delhi, the 30th Jan, 2020 NOTIFICATION G.S.R. In exercise of the powers conferred by sub-section (1) of section 67 of the Limited liability Partnership Act, 2008 …
Condonation of delay u/s 119(2)(b) in filing of Form No. 10B for AY 2018-19 & subsequent years Circular No. 2/2020-Income Tax F.No.197/55/2018-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes***** New Delhi, the 3rd January, 2020 Sub: Condonation of delay under section 119(2)(b) of the Income-tax …
