37 results for “condonation of delay”+ Section 12Aclear
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Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Delay condoned. In view of the judgment of this Court in 'Ananda Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question