31 results for “condonation of delay”+ Section 12(1)(ac)clear
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Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
condone the delay and admit the appeal to be decided on merits. 3. Grounds of appeal taken by the assesseee in Form No. 36 are as follows: “1. The Ld. CIT (E) has erred in rejecting the registration u/s 12AB of the Income Tax Act in an arbitrary manner. 2. The Ld. CIT (E) has erred in not giving