Search: condonation of delay

4 results for “condonation of delay”+ Section 139Aclear

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Section 4012 Section 194A8 Section 197A8 Section 206A8 Section 194A(3)4 Section 139A4 Exemption4 Deduction4 TDS4 Disallowance4 Condonation of Delay4

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee