4 results for “condonation of delay”+ Section 17(2)(iv)clear
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In the result, the both the appeals ITA No
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
iv) of first proviso to sub-s. (5) of 80G of the Act. 17. Therefore, in this ambiguity situation in Circular No. 8 of 2022 of CBDT dt. 31st March, 2022 and latest circular no. 6/2023 dated 24th May, 2023 of the CBDT, we do not have any option but to condone the delay in filing application in Form