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“Section 119(2)(c)”

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

The decision most relied on for Section 119(2)(c) is CIT v. Fr. Mullers Charitable Institutions (363 ITR 230), cited in 117 judgments on BharatTax.

Leading authorities on Section 119(2)(c)

CIT v. Fr. Mullers Charitable Institutions
363 ITR 230 · 2014 · High Court
117
citing judgments

For a charitable trust, a violation of Section 13(1)(d) does not lead to the denial of exemption under Section 11 on its total income. Instead, only income derived from investments or deposits made in violation of Section 11(5) or income diverted under Section 13(1)(c) or 13(1)(d) is taxable.

Rajesh Kourani v. Union of India
297 CTR 502 · 2017 · High Court
97
citing judgments

Section 234E creates a substantive liability to pay late fees for failure to deliver statements under section 200(3) within the prescribed time, effective from July 1, 2012, independent of the recovery mechanism under section 200A(1)(c).

Duggal & Co. v. CIT
220 ITR 456 · 1996 · High Court
84
citing judgments

An assessment order becomes erroneous and prejudicial to the revenue under Section 263 if the Assessing Officer fails to conduct a proper inquiry or investigation, even if the return appears prima facie correct. The Income-tax Officer has a duty to investigate and cannot remain passive.

Conceria International (P.) Ltd. v. ITO
464 ITR 92 · 2024 · High Court
25
citing judgments

Section 234E, which provides for late fees for delayed filing of TDS statements, is a substantive provision and its levy is not dependent on Section 200A(1)(c). Therefore, late fees can be levied even for periods prior to June 1, 2015, when Section 200A was amended to explicitly include fee computation.

Judgments citing Section 119(2)(c)

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