Registration and approval: inclusion of additional approvals and authority to condone delayed applications by tax authorities. The amendment treats approvals and provisional approvals under specified sub clauses of clause (23C) as equivalent to registration and provisional registration, aligns references to the period of approval or provisional approval with the period of registration, and inserts a proviso empowering the Principal Commissioner or Commissioner to condone delay in filing applications if a reasonable cause for delay is established, deeming such applications filed within time.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration and approval: inclusion of additional approvals and authority to condone delayed applications by tax authorities.
The amendment treats approvals and provisional approvals under specified sub clauses of clause (23C) as equivalent to registration and provisional registration, aligns references to the period of approval or provisional approval with the period of registration, and inserts a proviso empowering the Principal Commissioner or Commissioner to condone delay in filing applications if a reasonable cause for delay is established, deeming such applications filed within time.
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