Tag: Order u/s 119(2)(b)
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 …
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 …
Condonation of delay by CIT(Exemptions) u/s 119(2)(b) for filing Form 9A 10 where ITRs have also been filed beyond due date Circular No. 6/2020 F.No.197/55/20 18-ITA-IGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes***** New Delhi, the 19th February, 2020 Sub: Condonation of delay …
CBDT extends condonation of delay in filing Form No. 9A & Form No. 10 for Assessment Year 2017-18 CBDT vide Circular No. 7/2018 dated 20th December 2018, in order to expedite the disposal of applications filed by trusts for condoning the delay, authorized the Commissioners of Income-tax, to …
CBDT authorizes CIT u/s 119(2)(b) to admit belated applications in Form No. 9A and Form No.10 in respect of AY 2016-17-Circular 7/2018 Circular No. 7 / 2018 F.No.197/55/2018-ITA-IGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes North Block, New Delhi20th December , 2018 Sub: …
CBDT powers u/s 119 to condone delay in filing Form-10 and ITR. CBDT to consider amendments made in Section 11 and 13 and pass necessary order- High Court ABCAUS Case Law Citation: ABCAUS 2634 (2018) (11) ITAT The Petitioner had filed two Writ Petition challenging the order passed …
Filing subsequent ITRs in time no reason for rejecting petition u/s 119(2)(b) to condone the delay for return filing for claiming refund – High Court ABCAUS Case Law Citation: ABCAUS 2484 (2018) 08 HC The instant petition was filed by assessee against the rejection of its petition u/s …
Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given, only on the ground that the business was continuously running was without proper consideration-High Court ABCAUS Case Law Citation: ABCAUS 2238 (2018) (03) HC The petitioner by the instant writ petition had challenged the …
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. ABCAUS Case Law Citation: ABCAUS 2070 (2017) (09) HC The Grievance: The instant Writ Petition was filed under …
Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone the delay of 46 days set aside. ABCAUS Case Law Citation: ABCAUS 2059 (2017) (09) HC The Grievance: The Petitioner firm had filed the instant petition under …