5 results for “condonation of delay”+ Section 254(3)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member
delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. The facts of the case, in brief, are that the assessee trust was registered under Section 12A of the I.T. Act on 28/10/1999. The assessee filed its return of income for the year under consideration on 21/09/2018 declaring nil income after claiming exemption