379 results for “condonation of delay”+ Section 12(2)clear
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In the result, this appeal of the assessee is allowed for statistical purposes
Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue
condonation of delay. This court was pleased to observe as under (page 228 of 323 ITR): "The phrase 'genuine hardship' used in section 119(2) (b) should have been construed liberally even when the petitioner has complied with all the conditions mentioned in Circular dated October 12