Condonation of delay - delay in filing claim of refund of amount ...

Case Laws Income Tax

November 11, 2019

Condonation of delay - delay in filing claim of refund of amount - It is well settled law by the Hon'ble Supreme Court that instead of rejecting the matters on technicalities, the Courts shall do substantive justice by deciding the case on merits.

View Source

← Previous Next →

Condonation of delay - delay in filing claim of refund of amount ...

Case Laws Income Tax

November 11, 2019

You may also like:

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...

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 -...

Condonation of delay in filing refund claim - Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting...

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...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

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...

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...

Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

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...

Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

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...

Refund claim - filing of refund claim before settling the dispute on the availability or otherwise of the notification, is not in accordance with the law - AT

Refund of service tax paid - chit fund business - There is a clear four-year delay in filing the refund claim - the appellant cannot take advantage of its own mistake of...

Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling...

Quick Updates: