Application u/s 119(2)(b) - condoning the delay in filing a ...

Case Laws Income Tax

February 4, 2019

Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor in fact acted without diligence - delay condoned - claim of refund to be considered.

View Source

← Previous Next →

Application u/s 119(2)(b) - condoning the delay in filing a ...

Case Laws Income Tax

February 4, 2019

You may also like:

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...

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...

Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 -...

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed....

Seeking condonation of delay to file a revised return by an application u/s 119(2)(b) - Unfortunately, the assessee’s application u/s 119(2)(b) has been rejected on the...

Application u/s 119(2) - condoning the delay in filing the return for the assessment year 2009-2010 - claim of refund - delay condoned subject to rider that return would...

Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two...

Condone delay in fling the application for exemption u/s 10(23C)(vi) - We feel that even at this stage petitioner may approach CBDT under section 119(2)(b) seeking a...

The High Court rejected the application for condonation of delay u/s 119 (2) (b) in filing income tax returns u/s 139 (1) or 139 (4) for AY 2022-23. The petitioner's...

The petitioner sought condonation of delay in filing the return of income, asserting that the audit report was received only in December 2019, after the due date for...

Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in...

Claim of refund - Condonation of delay in filing the return - genuine hardship - application u/s 119(2)(b) - The search and seizure proceedings were conducted on 23...

Rejection of application u/s 119(2)(b) for condoning the delay in filing the Form 10B - delay was about 1257 days - Exemption u/s 10(23C) - assessment of trust - The...

Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled...

Quick Updates: