Search: condonation of delay

2 results for “condonation of delay”+ Section 43(6)(b)clear

Sorted by relevance

Key Topics

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

section 119(2)(b) General Of Income Tax should be construed liberally, particularly in matters of (Bombay High Court) entertaining application seeking condonation of delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. When substantial justice and technical considerations are pitted against each other

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

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