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2020 (1) TMI 134 - KARNATAKA HIGH COURTNotifying the petitioner u/s 10(46) - Benefit of exemption - Board in respect of filing specified income arising to that Board - Board under Section 10(46) of the Act with retrospective effect from 01.06.2011 - HELD THAT:- There is no legal impediment for respondent No.1 – CBDT to consider/reconsider the application dated 30.11.2018 to extend the benefit of the Notification dated 09.04.2019 retrospectively with effect from 01.06.2011 since the nature of the petitioner – Board remains the same even for the earlier years. Hence, respondent No.1 is directed to reconsider the application dated 30.11.2018 (Annexure – J) submitted by the petitioner and take a decision in accordance with law by passing a speaking order inasmuch as extending the benefit of the Notification dated 09.04.2019 retrospectively with effect from 01.06.2011. Such compliance shall be made in an expedite manner, in any event, not later than eight weeks from the date of receipt of certified copy of the order.
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