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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Exemption u/ 11 - declining to condone the delay in filing Form ...

Income Tax

March 26, 2021

Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid provision seeking a special order to the Commissioner of Income Tax (Exemptions), Mumbai to condone the delay in filing Form No.10B for the assessment year 2018-19 which is beyond 365 days and thereafter to deal with the said claim on merit and in accordance with law. - HC

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  1. Clarification on delay in filing of Form No.10B for AY 2016-17 and AY 2017-18 - Board's order under section 119(2) of the Income-tax Act, 1961

  2. Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

  3. Exemption u/s 11 - delay in filing the Form no.10 - Condonation of delay u/s.119(2)(b) - the benefit of exemption should not be denied merely on account of delay in...

  4. Exemption u/s. 11 - claim denied as delay in filing audit report in Form 10B - the clarification in condoning the delay in filing Form 10B for A.Y. 2016-17 is binding on...

  5. Exemption u/s 11 - Condonation of delay in filing the audit report in Form 10B - non filing of Audit Report along with return of income is a procedural omission and...

  6. Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

  7. Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of...

  8. Rejection of application u/s 119(2)(b) for condoning the delay in filing the Form 10B - delay was about 1257 days - Exemption u/s 10(23C) - assessment of trust - The...

  9. Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two...

  10. Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

 

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