“Section 119(2)(b)”

St. Gregorios Education and Medical Trust, Mumbai vs. DCIT Exemtion, Mumbai

In the result, the appeal of the assessee bearing ITA No

assessment order, the assessee filed an appeal before the Ld.CIT(A). In an alternative remedy, the assessee filed a petition under section 119(2)(b) for condonation of delay in filing Form 10B considering the CBDT circular No.02/2020 dated 03/01/2020 before the Ld. Commissioner of Income tax (Exemption), Mumbai

Lokumal Kishinchand Charity Trust, Mumbai vs. Income Tax Officer Exemption Ward 1(4), Mumbai

In the result, the appeal of assesseeis allowed for statistical purpose

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

sufficient reasons. 2. It is submitted that the Appellant sought redressal of the issue by filing a petition for Condonation of Delay under Section 119(2)(b) of the Act with the Commissioner of Income Tax (Exemptions) in line with the CBDT Circular No. 16/2022. However, no further communication ... Since, there was delay of 29 days in filing Form 10B, the assessee filed application for condonation of delay before Commissioner (Exemption) under section 119(2)(b) on the basis of circular No. 20 of 2022 dated 30/09/2022 issued by Central Board of Direct Taxes (CBDT). In the meantime

Chirag Rural Development Foundation, Mumbai vs. Asst. Director of Income Tax, Centralized Processing Centre, Income Tax Department Bengaluru, Gurugram

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

after a delay of 2 days. The Assessee has already moved application for seeking condonation of delay in filing Form 10B. As per Section 119(2)(b) of the Act, an application for seeking condonation of delay can be filed before Central Board of Direct Taxes (CBDT). However ... application seeking condonation of delay filed by the Assessee. 8. The Assessee is directed to place a copy of the Application filed under Section 119(2)(b) of the Act before the Learned Principal Commission or the Learned Commissioner, as the case may be, along with a copy

Jaico Publishing House, Mumbai vs. ITO Ward Circle 17(1), Mumbai

In the result, the appeal is allowed for statistical purposes

Bench: Shri Amit Shukla & Shri Prabhash Shankar

credit was not justified once revised form 67 was filed and error rectified, erred in directing the assessee to file a petition under section 119(2)(b) before the Principal Commissioner of Income Tax seeking condonation of delay in revising Form 67 and directing the Assessing Officer to verify ... suggested that the assessee may file a condonation petition P a g e | 4 A.Y. 2019-20 Jaico Publishing House under section 119(2)(b) of the Act before the Principal Commissioner of Income Tax. Such a petition would allow the appellant to seek condonation of the delay in revising

Archana Foundation, Mumbai vs. Asst Director of Income Tax, Centralised Processing Centre

In the result, appeal filed by the assessee is allowed

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

assessment order, the assessee filed an appeal before the Ld.CIT(A). In an alternative remedy, the assessee filed a petition under section 119(2)(b) for condonation of delay in filing Form 10B and ROI considering the CBDT circular No.17/2022 dated 17/07/2022 and the circular No.6/2020 dated 19/02/2020 before