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    <title>2018 (6) TMI 100 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the appeal, upholding the single Judge&#039;s decision that there was no unjustifiable delay in submitting Form No.10 for the assessment year 2006-2007 under Section 11 of the Income Tax Act. The appellants&#039; request for condonation of delay was rejected, as the Court found that the necessary documents were filed promptly post-registration under Section 12AA. The judgment emphasized timely compliance with statutory requirements and concluded that no grounds existed for condonation of delay.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361273</link>
      <description>The Court dismissed the appeal, upholding the single Judge&#039;s decision that there was no unjustifiable delay in submitting Form No.10 for the assessment year 2006-2007 under Section 11 of the Income Tax Act. The appellants&#039; request for condonation of delay was rejected, as the Court found that the necessary documents were filed promptly post-registration under Section 12AA. The judgment emphasized timely compliance with statutory requirements and concluded that no grounds existed for condonation of delay.</description>
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