TMI BlogDeductions u/s 80IB(10) - delayed filing of return - omission on the part of tax consultant due to...Deductions u/s 80IB(10) - delayed filing of return - omission on the part of tax consultant due to severe ill health of his son - We do not find that the omission to file petitioner’s return by the income tax consultant to be an act of negligence. - The very fact that not only the petitioner’s ITR was not filed in time, there were also 28 others whose return filing was delayed beyond the due date. The authorities should refrain from over analysis which leads to paralysis of justice. We are, ther..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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