ITAT Mumbai Ms Deekay Gears Vs ACIT ITA No. 2366/Mum./2018 Date of Judgement: 16/01/2019 Related Assessment Year : 2009-10 Aforesaid appeal has been filed by the assessee challenging the order dated 21stSeptember 2017, passed by the learned Commissioner (Appeals)-40, Mumbai, pertaining to assessment year 2009-10. 2. There is a delay of 116 days in filing… Read More »
The assessee had not furnished the audit report previously. The assessee’s return was required to be accompanied by the report of the audit as referred to in section 44AB of the Act. This was clearly not done. The Assessing Officer was within his rights to raise this defect in the return and seek its rectification.… Read More »
Request for Condonation of Delay in Submitting ITR V or Verification You can provide the reason for delay in submission of ITR-V or e-Verification.In addition, you will be given an option to e-verify the return after 120 days by giving reasons for delay. Perform the following steps to request for intimation: Step 1 Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in… Read More »
e-File u/s 119(2)(b)/92CD Introduction e-File u/s 119(2)(b): Assessees after obtaining the condonation of delay u/s 119(2)(b) of the Income Tax Act, 1961 will be able to e-File the ITR as per Rule 12 of the Income-Tax Rules, 1962. [ Relevant Extract of Section 119(2)(b) of Income tax Act : The Board may, if it considers… Read More »
The Rules regarding Condonation of delay in submission of Forms related to various regulations of the Chartered Accountants Regulations, 1988. Documents to be submitted in case of delay in submission of following Forms:
HIGH COURT OF MADRAS Central Board of Direct Taxes v. Regen Infrastructure & Services (P.) Ltd. NOOTY. RAMAMOHANA RAO AND DR. ANITA SUMANTH, JJ. WRIT APPEAL NO. 1314 AND C.M.P. NO. 17100 OF 2016 NOVEMBER 1, 2016 T. Ravikumar for the Appellant. JUDGMENT Nooty. Ramamohana Rao, J. – This Letters Patent Appeal is directed against… Read More »
Held Section 85 of the Finance Act, is similar to Section 128 of the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the Electricity Act, 2003; Section 35-G of the Central Excise Act, 1944 and the statutes referred to above, are self contained Acts and codes by themselves.… Read More »
Question : Whether the length of delay is relevant for considering the application for condonation of delay ? Answer : No, The length of delay is not relevant for considering the application for condonation of delay. What is relevant is as to whether a party seeking condonation of delay has made out a case of… Read More »
Question: Whether the Assessee can plea for condonation of delay in filing appeal due to lack of guidance ? Answer : Delay caused in filing appeal due to lack of proper guidance is condonable, when it was shown that assessee was a semi-literate labour contractor Assessee sought condonation of delay of 366 days in filing… Read More »
Query: Could you please suggest me the form required to be filed with RoC for condonation of delay in filing board resolution under section 179 beyond 300 days. Answer: You are required to file Form CG-1 for filing Condonation of delay with the Registrar of Companies.