Tag Archives: condonation of delay

CIT(A) cannot permit an assessee to withdraw an appeal or dismiss without deciding it on merit : ITAT

By | April 18, 2019

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 »

ITR is invalid if no application made for condonation of delay for rectifying errors : GUJARAT HC

By | August 6, 2018

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 »

How to request for condonation of Delay in submitting ITR V/ Verification

By | May 28, 2018

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 – Apply ITR Condonation of delay / Modified Return

By | March 22, 2017

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 »

Delay in uploading return due to Technical snag on website valid excuse : HC

By | November 12, 2016

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 »

High Court can’t direct CIT(A) to condone the delay beyond condonation power of CIT(A)

By | July 30, 2016

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 »

condonation of delay

By | August 1, 2015

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 »