2 results for “condonation of delay”+ Section 167Bclear
Sorted by relevance
Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)
condone the delay. More particularly when the assessee has promptly participated in the assessment proceedings before the Assessing Officer during Covid-19 pandemic period is well aware of denial of registration u/s. 12AB, will not entitle it to claim the benefit of exemption u/s. 11 of the Act. Thus the Assessee trust which claims its income as exempt ought