Search: condonation of delay

2 results for “condonation of delay”+ Section 161(1)clear

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Section 684 Section 2502 Section 112 Section 143(1)2 Addition to Income2 Limitation/Time-bar2

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 143(1)Section 143(1)(a)Section 250

Section 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed by the CIT (Appeals

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes