9911796707
TMI Blog2024 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Income Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... of the income tax e-filing services from one vendor to another. By referring to the impugned order, learned counsel submits that it is erroneously stated that Form 10B was filed on 02.09.2023 with a delay of 960 days. By inviting my attention to the acknowledgment of receipt of Form 10B, learned counsel points out that it was filed on 31.05.2023 and not on 02.09.2023. By submitting that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot take steps in spite of a demand being raised under Section 143 (1) of the Income Tax Act on 30.11.2021. Consequently, he submits that there was an inordinate delay of 960 days, which the petitioner failed to explain satisfactorily. 4. The petitioner has placed on record proof of filing of the return of income for assessment year 2020-2021 on 31.05.2021. Such return refers to the deduction unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elfare of students. In the overall facts and circumstances, the assessee would certainly be put to genuine hardship, unless the delay in filing the audit report is condoned. 5. For reasons set out above, the impugned order dated 01.12.2023 is set aside and the delay in filing the audit report is condoned. As a corollary, the third respondent is directed to receive and act on the audit report whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
