Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Delay filing return of income - delay of 43 days in filing the ...

Income Tax

July 29, 2023

Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not considered the prayer for condonation of delay in its proper perspective. It needs to be considered afresh. - HC

View Source

 


 

You may also like:

  1. Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

  2. Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,...

  3. Delay in filing of return - Condonation of delay of 3 years, 2 months and 6 days in filing the original return - CBDT rejected the application u/s 119 - Even a...

  4. Condonation of delay in filing the return of income u/s 119(2)(b) - delay in filing the return along with refund claim - There is some lapse on the part of the...

  5. Condonation of delay of one day in filing the income tax return - Power of Principal Commissioner/the Principal Chief Commissioner of Income Tax to condone the delay in...

  6. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

  7. Delay in filing the revised return of income u/s 139(5) - delay of 37 days in filing the revised returns - No doubt, the petitioner is a Pilot, who has to travel...

  8. Entitlement to claim carry forward loss - delay in filing the return - when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not...

  9. Disallowance of exemption claimed u/s 54EC - non filling ROI - investment made in REC - assessee has neither filed return of income u/s 139(1) of the Act, nor in...

  10. Condonation of Delay in filing the returns of income seeking refund - delay due to date of ruling of the AAR - genuine hardship - The delay in filing tax returns for AYs...

  11. Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is...

  12. Interest on the claim of the refund - Non-filing of return in time - In the facts of the case, the words "or the deductor, as the case may be," which is inserted with...

  13. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

  14. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

  15. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

 

Quick Updates:Latest Updates