Search: condonation of delay

2 results for “condonation of delay”+ Section 279(1)clear

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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 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19

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

1)(b) as these requirements are only directory in nature. We are of the view that the approach in the cases of the present type should be equitious, balancing and judicious. Technically, strictly and liberally speaking, the respondent might be justified in denying the exemption under section 12 of the Act 15 TRUST FOR REACHING by rejecting such condonation application

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

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