Refusal of request for Extension of due date for filing income ...

Income Tax

January 21, 2021

Refusal of request for Extension of due date for filing income tax returns for the assessment year 2020-21 - Power exercised by the CBDT under section 119 of the Act is discretionary. On careful consideration of the order passed by the CBDT on 11th January, 2021 under the said provision, we are of the considered view that it cannot be said that CBDT had failed to exercise its discretion or that CBDT had acted in an arbitrary or unreasonable manner in refusing to grant further extension of the due dates. - HC

View Source

← Previous Next →

Refusal of request for Extension of due date for filing income ...

Income Tax

January 21, 2021

You may also like:

Income-tax (Second Amendment) Rules, 2019 - Filing of Returns (ITR) for the Assessment Year 2019-2020

Cancellation of registration granted u/s 12AB - Assessment of trust - The ITAT held that the PCIT's order to cancel the registration from the financial year 2020-21 and...

Application for a certificate u/s 197 - legality and validity of order issued by the first respondent u/s 119 - Application was rejected since the reply against the SCN...

Order u/s 119 of the Income tax act, 1961 (the Act) regarding submission of Form 15G and 15H for Financial Year 2020-21 - Order-Instruction

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Extend the due date for filing the Income Tax Returns (ITR) and Tax Audit Reports (TAR) for AY 2020-21 to 31.01.2021 - Ministry of Finance should immediately look into...

Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of...

Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

Search warrant u/s 132 - Retention of cash seized in search - A return of income would be filed by the petitioner for the annual year 2019-20 only after 31st March, 2020....

Return uploaded with a delay of 21 seconds - delay of few seconds only - The defence is that there is nothing wrong in the rejection of the return, since the software is...

Sovereign Gold Bond Scheme 2020-21 - Notification

Summary of Union Budget 2020-21

Credit for withheld tax - Foreign Tax Credit - Both the parties below have recorded concurrent finding that the assessee company has not made any claim for credit...

Refund/adjustment of the amount deposited - The Income Declaration Scheme, 2016 - the respondent Income Tax Department cannot be said to act contrary to its action after...

Quick Updates: