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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Condonation of delay in e-filing the audit report in Form No.10B ...

Income Tax

December 27, 2022

Condonation of delay in e-filing the audit report in Form No.10B has been rejected - Delay condoned - No scrutiny could be carried out by the respondent since the audit report under Section 10B was not on record. Learned advocate for the petitioner Mr. B.S.Soparkar fairly submitted that the issue of benefit of exemption may be examined by issuance of notice u/s 143(1)/ 143(2) and the petitioner shall not object to the said proceedings by taking the ground of limitations. - HC

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