2 results for “condonation of delay”+ Section 43Cclear
Sorted by relevance
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.285/Coch/2017 Assessment Year : 2012-13 M/S. Mary Matha School Trust, Vs. The Income Tax Officer Thrikkakara P.O. (Exemption), Kochi. Kochi-682 021. [Pan:Aabtm 0241L]
condone the delay of 24 days in filing the appeal and admit the appeal. 3. The assessee has raised the following ground of appeal: 1. The learned Commissioner ought to have convinced with the fact that depreciation is an allowable application of income u/s. 11, as the amendment is prospective in nature and effective from assessment year