Condone delay in fling the application for exemption u/s ...

Petitioner may seek CBDT's special order under Sec 119(2)(b) to condone 31-day delay for tax exemption application.

January 30, 2021

Case Laws Income Tax HC

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 special order to respondent No.1 to condone the delay in fling the application for exemption under section 10(23C)(vi) of the Act for the assessment year 2019-20, there being admitted delay of 31 days in fling the application for the said assessment year, and thereafter to deal with the said application/ claim on merit in accordance with law. - HC

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Condone delay in fling the application for exemption u/s ...

Petitioner may seek CBDT's special order under Sec 119(2)(b) to condone 31-day delay for tax exemption application.

January 30, 2021

Case Laws Income Tax HC

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