Search: condonation of delay

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Section 1546 Section 143(1)(a)4 Section 114 Section 139(9)2 Section 143(1)2 Exemption2 Disallowance2 Condonation of Delay2 Rectification u/s 154

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18

Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

section 12 of the Act by rejecting such condonation application but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned. 4. Ground

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed