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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The belated filing of return of income by the assessee does not ...

Income Tax

January 7, 2017

The belated filing of return of income by the assessee does not disentitle it from the benefit of deduction u/s 80P(2) of the Act. - AT

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  1. Denial of exemption under section 80P on the mere ground of belated filing of return by the assessee concerned not justified - HC

  2. Entitled to the benefit of deduction u/s 80P - belated filing of return of income - It is not justified in denying the benefit of exemption u/s 80P of the Act on the...

  3. Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim...

  4. Filing of belated return in response to notice us/ 153C - the information contained in such belated return can also be considered for completing the assessment - AT

  5. Denial of deduction u/s 80P by invoking section 80A(5) – the belated return filed beyond the time limit provided u/s 139(1) or 139(4) or time specified in notice u/s...

  6. Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of...

  7. Deduction u/s 80P(2)(a) - return of income filed belatedly u/s 139(4) - The assessee has claimed deduction U/s 80P(2)(a)(i) on profits earned during the year and filed...

  8. Validity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - pray for filing of belated...

  9. Exemption u/s 54F - belated filing of return - investment after due date but before actual date of filing of return - exemption allowed - AT

  10. Deduction u/s 80P - return of income was not filed within the due date prescribed u/s 139(1) - looking into the totality of facts, we are of the view that claim of...

 

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