355 results for “condonation of delay”+ Section 4(5)clear
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Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy
4. The relevant material facts, as culled out from the material on record, are as follows. The assessee-trust filed an application, in Form No.10AB electronically, for approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Act. Since the assessee has field the present application in Form No.10AB, u/s 80G(5