DELAY CONDONATION- FORM 68

[PARALIJAYAPALAN ANILKUMAR]

Respected Members,

A delay of four months had occured while filing 68 to avail the immunity u/s. 270AA. Even though we had complied all others conditions the assessing authority rejected our application and levied penalty on the ground of delay. Is there any provision to condone the delay or any precedent in this matter. please help me to sort out this issue.

[Padmanathan KV]

When you have complied with all the conditions and there is only delay in filing Form 68 (which is only a technical defect), normally the delay must be condoned if sufficient cause is shown.

Also, where you given an opportunity of being heard before rejecting your application? You may consider filing a writ petition before the High Court.

AI Summary

Delay condonation in filing Form 68 may be allowed if sufficient cause is shown; request hearing and pursue remedies. Where all substantive conditions for immunity under section 270AA are met and only the timing of filing Form 68 is delayed, the delay constitutes a technical defect that can be condoned if sufficient cause is shown; verify whether an opportunity to be heard was afforded and, if not or if remedies are exhausted, consider seeking judicial review.