Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Condonation of delay in filing the returns - claim of deduction ...

Income Tax

January 25, 2021

Condonation of delay in filing the returns - claim of deduction u/s 80P rejected - Since a time frame of three months from the date of receipt of the certified copy of the impugned order was granted by the learned single Judge to complete the reconsideration of the application filed by the respondent herein seeking condonation of delay in filing the returns, we now extend the said time by three months from the date of receipt of certified copy of this judgment. - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Condonation of delay - Inordinate delay of 1234 days - Non receipt of order - revision applications were rejected as being filed beyond jurisdiction by a common order -...

  4. Deduction u/s 80P(2)(a)(i) - The Tribunal rejected the Revenue's argument regarding the timing of the return filing, emphasizing that the amended provision did not apply...

  5. Period of Limitation for filing an appeal – department had three months time to file the appeal from communication date - AT

  6. 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...

  7. Deduction u/s 54EC - investment after expiry of initial 6 months due to delayed receipt of sale proceeds - benefit of section 54EC allowed - AT

  8. 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...

  9. Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for...

  10. Delay in filing of return - Condonation of delay of 3 years, 2 months and 6 days in filing the original return - CBDT rejected the application u/s 119 - Even a...

 

Quick Updates:Latest Updates