Trust - Belated filing of Form No.10 - Do not agree with the ...

Trust Dispute Over Late Filing of Form No.10 During Reassessment; CIT(A) Decision Contested on Procedural Grounds.

February 26, 2013

Case Laws Income Tax AT

Trust - Belated filing of Form No.10 - Do not agree with the findings of the CIT(A) that the assessee was not permitted to file Form No.10 in the reassessment proceedings - AT

View Source

← Previous Next →

Trust - Belated filing of Form No.10 - Do not agree with the ...

Trust Dispute Over Late Filing of Form No.10 During Reassessment; CIT(A) Decision Contested on Procedural Grounds.

February 26, 2013

Case Laws Income Tax AT

You may also like:

The HC quashed the denial of benefits under Section 115BAB, ruling that filing Form 10-ID after the due date was a procedural lapse that should not invalidate the...

Validity of reassessment proceedings questioned due to delayed digital submission of Form 10. Emphasis on due disclosure over procedural digital filing requirements....

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

The Appellate Tribunal considered the denial of Foreign Tax Credit (FTC) due to late filing of Form 67. The return of income for AY 2021-22 was filed on 13.10.2021, with...

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

Denial of exemption u/s 11(2) was contested due to the trust's failure to file Form No. 10 within the due date specified u/s 139(1) owing to technical issues. The...

Filing of Form 10-IE to opt for the new tax regime u/s 115BAC is directory, not mandatory. If filed before assessment, the Assessing Officer must consider it. The...

Denial of benefit of lower 22% tax rate u/s 115BAA due to delay in filing Form 10-IC by petitioner. Petitioner filed return of income in ITR-6 form, exercising option...

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

The Income Tax Appellate Tribunal held that the denial of exemption u/s 10(23C)(iiiab) for late filing of the income tax return beyond the time specified u/s 139(1) or...

The HC allowed two writ petitions filed by a charitable trust seeking condonation of delay in filing Form 10-B for AYs 2014-15 and 2015-16, with delays of 3533 and 3198...

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

The Appellate Tribunal (ITAT) considered the denial of Foreign Tax Credit (FTC) u/s late filing of Form 67. The assessee argued that Form 67 filing is procedural, not...

Failure to file Form 10/10B before due date prescribed u/s 139(1) cannot be fatal to deny exemption u/s 11(2), especially when Form 10/10B was available on record when...

Quick Updates: