Home Highlights October 2012 Year 2012 This

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1. Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

2. Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable...

3. Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

4. 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...

5. Condonation of delay in filing appeal - There is no cap as regards condonation. By saying no cap, it is meant that the Appellate Tribunal is not stifled when it comes to...

6. Condonation of delay of 362 days in filing the appeals - State officials failed to file appeal in time - No ground has been made out to condone the delay in the peculiar...

7. 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...

8. 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...

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

10. 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...

11. Condonation of delay of 302 days in filing appeal - It is undisputed that it places a limitation on the extent to which the delay can be condoned by the Commissioner...

12. Condonation of delay - period of limitation in filing first appeal before fist appellate authority - Section 107 of the UPGST Rules, 2017 - appeal filed beyond 3 months...

13. Condonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - delay condoned.

14. 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...

15. Condonation of delay of 5318 days in filing the appeal - The reasons set out in the affidavit filed in support of the petition to condone the delay of 5318 days i.e.,...