Tag: Order u/s 119(2)(b)

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. …

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 …

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 …

CBDT Circular fixing a time limit for making condonation application u/s 119(2)(b) of the Income Tax Act, 1961 (the Act) is illegal – Madras High Court In a recent judgment, Madras High Court condoned the delay in filing audit report Form 10-B observing that CBDT Circular fixing a …

CBDT relaxes time limit for processing u/s 143(1) of returns filed after condonation of delay u/s 119(2)(b) Relaxation of time limit for processing under section 143(1) of valid returns of income filed electronically pursuant to order u/s 119(2)(b) passed by Competent Authority CBDT has issued Circular No. 07/2025 …

Order passed under section 119(2)(b) of the Act is not appealable before the Tribunal In a recent judgment, ITAT Chennai has held that an order passed by the Commissioner under section 119(2)(b) of the Act is an administrative order; therefore, the same is not appealable before the Tribunal. …

High Court set-aside order of PCIT u/s 119(2)(b) and condoned the delay in filing the returns due to genuine hardship as contemplated in the Circular.  In a recent judgment, Karnataka High Court set-aside the order passed by the PCIT under Section 119(2)(b) and condone the delay in filing …

There is a difference between CBDT or its authorised member making an order u/s 119(2)(b) and some other officers making an order with the approval, even of the member of the CBDT.  In a recent judgment, Hon’ble Bombay High Court while quashing the order passed u/s 119(2)(b) by …

HC condoned delay in uploading audit report Form 10B by 1 hour, 19 minutes and 16 seconds due to technical glitch In a recent judgment, the Orrisa High Court condoned the delay in uploading audit report in Form 10B by 1 hour, 19 minutes and 16 seconds due …

Powers and statutory discretion conferred on the commissioner of income tax to condone delay u/s 119(2)(b) ought to be judiciously exercised so that undue hardship to the assessee is avoided – High Court In a recent judgment, Hon’ble Bombay High Court has observed that powers and statutory discretion …