Search: condonation of delay

2 results for “condonation of delay”+ Section 139(1)clear

Sorted by relevance

Key Topics

Section 801B8 Section 143(1)(a)4 Section 139(1)4 Section 139(4)2 Section 1392 Section 8012 Deduction2 Condonation of Delay2

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

139(1) is directory and not mandatory and, therefore, relief shall be granted by the appellate authority in case, there was genuine and valid reason for the delay in filing of return. 15. That there was genuine and valid reason for the delay in filing of return and moreover these provisions are directory and not mandatory. 16. That the claim