Tag Archives: Rajgrin Infralink LLP

Delay in Filing Return for Section 80-IBA Deduction Is Condonable Under Section 119(2)(b) Pending Appeal

By | October 26, 2026

Delay in Filing Return for Section 80-IBA Deduction Is Condonable Under Section 119(2)(b) Pending Appeal Issue Whether an application for condonation of delay in filing an income tax return under Section 119(2)(b)—filed to claim a Section 80-IBA deduction—can be entertained and granted even after an assessment order has been passed and an appeal remains pending… Read More »