Delay in Filing Forms under Income Tax Rules, 1962 : High Court Allows Writ Petition and Quashes Tax Department's Order
Allowing the writ petition dealing with delay in filing Form 10B and Form 10, it was noted that as regards delay in filing Application for Condonation of Delay is concerned, after perusing the record of the appellate proceedings annexed to the Writ Petition, there was no doubt that Z was bonafidely pursuing its appellate remedies against the Intimation under Section 143(1) of the Income-tax Act, 1961 and subsequently preferred to file an Application before Tax Commissioner whilst the appeal proceedings were ongoing.
Dakuben Saremalji Sancheti (Nadol Charitable Trust v. CIT (E) [2025] GCtR 1902 (Bombay)
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