3 results for “condonation of delay”+ Section 201clear
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In the result, the appeal is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
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