Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
CBDT Circular No. 13/2023 specifically governs condonation applications by co-operative societies that filed delayed returns while claiming deduction under section 80P for covered assessment years, displacing the general framework in Circular No. 09/2015 for refunds and loss carry-forwards. Reliance solely on the general circular without considering the specific circular reflects non-application of mind. COVID-19 restrictions and delayed statutory audit reports routed through the State Audit Department may constitute genuine hardship under Circular No. 13/2023. Condonation relief under section 119(2)(b) should be applied liberally rather than defeated on a hyper-technical basis, enabling consideration of a qualifying section 80P claim on merits.
CBDT Circular No. 13/2023 specifically governs condonation applications by co-operative societies that filed delayed returns while claiming deduction under section 80P for covered assessment years, displacing the general framework in Circular No. 09/2015 for refunds and loss carry-forwards. Reliance solely on the general circular without considering the specific circular reflects non-application of mind. COVID-19 restrictions and delayed statutory audit reports routed through the State Audit Department may constitute genuine hardship under Circular No. 13/2023. Condonation relief under section 119(2)(b) should be applied liberally rather than defeated on a hyper-technical basis, enabling consideration of a qualifying section 80P claim on merits.
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