Tag: Order u/s 119(2)(b)
CBDT authorises condonation of delay u/s 119(2)(b) in filing Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23 F. No.173/32/2022-ITA-IGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes Circular No. 17/2024 New Delhi, the 18th November, 2024 Sub: Condonation of delay …
CBDT issues revised guidelines for condonation of delay and to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income Tax Act 1961 Circular No. 11/2024 F. No. 312/63/2023-OTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of …
High Court condones delay in filing audit report in Form-10B considering the extent of the delay In a recent judgment, the Hon’ble Kerala High Court, considering the extent of the delay, quashed the order passed by the CIT(Exemptions) denying to condone delay in filing audit report in Form-10B …
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 …
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in a reasonable manner-High Court In a recent judgment, Delhi High Court has quashed order u/s 119(2)(b) denying condonation of delay in filing refund application observing that limitation when …
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 …
