Exemption u/ 11 - declining to condone the delay in filing Form ...

Petitioner Seeks CBDT Intervention u/s 119(2)(b) for Delay in Filing Form 10B Exceeding 365 Days for 2018-19.

March 26, 2021

Case Laws Income Tax HC

Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid provision seeking a special order to the Commissioner of Income Tax (Exemptions), Mumbai to condone the delay in filing Form No.10B for the assessment year 2018-19 which is beyond 365 days and thereafter to deal with the said claim on merit and in accordance with law. - HC

View Source

← Previous Next →

Exemption u/ 11 - declining to condone the delay in filing Form ...

Petitioner Seeks CBDT Intervention u/s 119(2)(b) for Delay in Filing Form 10B Exceeding 365 Days for 2018-19.

March 26, 2021

Case Laws Income Tax HC

You may also like:

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....

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...

The Telangana High Court considered the rejection of an application u/s 119(2)(b) due to delay in submitting Form 10B along with the Auditor's report by a petitioner...

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...

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...

Exemption u/s 11 denied - Trust failed to e-file Audit Report in Form 10BB before filing return of income - application for condonation of delay rejected u/s 119(2)(b)....

The HC condoned the delay of 799 days by the petitioner in filing Form 9A u/s 119(2)(b) of the Income Tax Act. Despite the delay being bona fide, the Assessing Officer...

Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been...

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...

Exemption u/s. 11 - claim denied as delay in filing audit report in Form 10B - the clarification in condoning the delay in filing Form 10B for A.Y. 2016-17 is binding on...

Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting...

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...

Delay in filing audit report u/s 119(2)(b) was condoned. Denial of deduction u/s 11(1) due to belated filing of Form 10B by 134 days was set aside. Court held that...

Clarification on delay in filing of Form No.10B for AY 2016-17 and AY 2017-18 - Board's order under section 119(2) of the Income-tax Act, 1961

Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship...

Quick Updates: