Home Highlights July 2013 Year 2013 This

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1. Condonation of delay denied - Ignorance of law is no excuse - HC

2. Condonation of delay - ignorance of law is not an excuse and therefore, delay in filing of appeal cannot be condoned on account of ignorance of law. - AT

3. Condonation of delay - delay of 41 months in filing appeal before the CIT(A) - according to the assessee, it could not realize the effect and consequence of the order...

4. Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

5. Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -...

6. Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

7. Initiation of CIRP - validity of condonation of delay of 1392 days in filing Section 7 Application - In the facts and circumstances of the present case, the delay of...

8. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

9. Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of...

10. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

11. Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to...

12. Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict...

13. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...

14. Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

15. Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be...