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“Section 119(2)(c)”

Section References (mined)Section 119Section 119(2)(c)4 judgments

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5704/DEL/2016[2013-14]Status: DisposedITAT Delhi07 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

Nos.5701-5704/Del/2016 would also be entitled to consider as to whether the petitioner's case would fall within one of the conditions stipulated under Section 119(2)(c).” So keeping in view the above facts your honour will find that the assessee has made all compliances in time ... delay in filing the return may be condoned. The assessee may be given benefit of impossibility or out of control things as per section 119(2)(c), which gives the right to the assessee for claiming the deductions bona fidely. So going through the above facts and case laws

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5703/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

Nos.5701-5704/Del/2016 would also be entitled to consider as to whether the petitioner's case would fall within one of the conditions stipulated under Section 119(2)(c).” So keeping in view the above facts your honour will find that the assessee has made all compliances in time ... delay in filing the return may be condoned. The assessee may be given benefit of impossibility or out of control things as per section 119(2)(c), which gives the right to the assessee for claiming the deductions bona fidely. So going through the above facts and case laws

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5702/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

Nos.5701-5704/Del/2016 would also be entitled to consider as to whether the petitioner's case would fall within one of the conditions stipulated under Section 119(2)(c).” So keeping in view the above facts your honour will find that the assessee has made all compliances in time ... delay in filing the return may be condoned. The assessee may be given benefit of impossibility or out of control things as per section 119(2)(c), which gives the right to the assessee for claiming the deductions bona fidely. So going through the above facts and case laws

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5701/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Feb 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

Nos.5701-5704/Del/2016 would also be entitled to consider as to whether the petitioner's case would fall within one of the conditions stipulated under Section 119(2)(c).” So keeping in view the above facts your honour will find that the assessee has made all compliances in time ... delay in filing the return may be condoned. The assessee may be given benefit of impossibility or out of control things as per section 119(2)(c), which gives the right to the assessee for claiming the deductions bona fidely. So going through the above facts and case laws