91 results for “TDS”+ Section 11(5)clear
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In the result, both the appeals filed by the assessee for AYs 2014-
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay