https://www.taxtmi.com/circulars?id=66672 The Board delegates to Chief Commissioners/Directors General authority to admit and decide applications for condonation of delay in filing returns claiming deduction for cooperative societies where delay resulted from circumstances beyond the assessee's control, including delays in obtaining statutory audits under State law; decision-makers must verify documentary evidence of audit delay vis-a -vis the return due date, check for signs of tax avoidance or evasion requiring further action, and afford the applicant an opportunity to be heard, preferably disposing applications within a three-month target. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66672 The Board delegates to Chief Commissioners/Directors General authority to admit and decide applications for condonation of delay in filing returns claiming deduction for cooperative societies where delay resulted from circumstances beyond the assessee's control, including delays in obtaining statutory audits under State law; decision-makers must verify documentary evidence of audit delay vis-a -vis the return due date, check for signs of tax avoidance or evasion requiring further action, and afford the applicant an opportunity to be heard, preferably disposing applications within a three-month target. Circulars Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66672