103 results for “condonation of delay”+ Section 256(2)clear
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section 200A is effective only from 01-06-2015 and therefore late filing fee u/s 234E cannot be levied for the period prior to 1-6-2015. Also, Hon'ble Gujrat High Court have decided the matter in favour of Department. The Id. CIT(A) has erred and not considered the landmark judgement of Hon'ble Supreme Court