Waiver of delay in filing belated revised return u/s 119 - ...

High Court rules Commissioner should waive delay for belated revised tax return u/s 119 to claim deductions.

October 7, 2013

Case Laws Income Tax HC

Waiver of delay in filing belated revised return u/s 119 - Belated Revised return filed to claim deduction of freight expenses after depositing TDS u/s 40(a)(ia) - Commissioner ought to have exercised such powers u/s 119 - HC

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Waiver of delay in filing belated revised return u/s 119 - ...

High Court rules Commissioner should waive delay for belated revised tax return u/s 119 to claim deductions.

October 7, 2013

Case Laws Income Tax HC

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This circular relates to condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s...

Application u/s 119(2)(b) for condonation of delay in filing revised return - Claim for exemption u/s 10(10C) denied - the delay on the part of the Petitioner in filing...

Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Seeking condonation of delay to file a revised return by an application u/s 119(2)(b) - Unfortunately, the assessee’s application u/s 119(2)(b) has been rejected on the...

The HC condoned the delay of 799 days by the petitioner in filing Form 9A u/s 119(2)(b) of the Income Tax Act. Despite the delay being bona fide, the Assessing Officer...

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

HC allowed the petition challenging tax authorities' rejection of revised income tax return. The court found that the petitioner received land acquisition compensation...

Penalty proceedings u/s 271(1)(c) - Assessee company failed to provide bonafide explanation for inflated expenses claimed in revised return, contrary to audited...

Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b)...

The ITAT Pune dealt with a case involving denial of standard deduction and Chapter VIA deductions u/s 80C. The appellant, an individual earning income under the head...

Condonation of delay u/s 119(2)(b) for claiming refund of tax paid - The revised return should itself be considered as application for condonation of delay under section...

Delay in filing return, petitioner entitled to refund of excess tax deducted at source, revenue rejected application u/s 119(2)(b) citing lack of proof for hardship...

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