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    <title>Court Allows Extension for Late Tax Return Filing u/s 11; Revenue Must Reconsider Application u/s 119(2)(b.</title>
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    <description>Exemption u/s 11 - Condonation of delay for extending the due date of filing of the return of the income - There is no prohibition for condoning delay even if the deposit is made belatedly - revenue directed to reconsider the application u/s 119(2)(b) - HC</description>
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