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    <title>2021 (7) TMI 1325 - CALCUTTA HIGH COURT</title>
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    <description>The High Court granted the petitioner, a cricket governing body, liberty to apply to the CBDT for condonation of delay in filing Form No.10 under the Income Tax Act for the assessment year 2017-2018. The court directed the CBDT to decide on the application within four weeks, emphasizing adherence to the law and leaving the final decision to the authority. The judgment, without delving into merits, ensures procedural compliance and highlights the significance of legal principles in guiding decisions. The writ petition was disposed of (W.P.A. 8480 of 2020), offering a structured pathway for the petitioner to address the filing delay issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=301390</link>
      <description>The High Court granted the petitioner, a cricket governing body, liberty to apply to the CBDT for condonation of delay in filing Form No.10 under the Income Tax Act for the assessment year 2017-2018. The court directed the CBDT to decide on the application within four weeks, emphasizing adherence to the law and leaving the final decision to the authority. The judgment, without delving into merits, ensures procedural compliance and highlights the significance of legal principles in guiding decisions. The writ petition was disposed of (W.P.A. 8480 of 2020), offering a structured pathway for the petitioner to address the filing delay issue.</description>
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