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    <title>2023 (8) TMI 1600 - TELANGANA HIGH COURT</title>
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    <description>The Telangana HC held that the Commissioner of Income Tax should have adopted a more pragmatic approach when deciding the application for condonation of delay in Form-9A submission for AY 2016-17. The court found the impugned order unsustainable and remitted the matter back to the Commissioner for reconsideration. The petitioner was permitted to file a fresh application with a better affidavit seeking condonation of delay for Form-9A submission, emphasizing the need for a more reasonable approach in line with CBDT&#039;s circular intent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=459863</link>
      <description>The Telangana HC held that the Commissioner of Income Tax should have adopted a more pragmatic approach when deciding the application for condonation of delay in Form-9A submission for AY 2016-17. The court found the impugned order unsustainable and remitted the matter back to the Commissioner for reconsideration. The petitioner was permitted to file a fresh application with a better affidavit seeking condonation of delay for Form-9A submission, emphasizing the need for a more reasonable approach in line with CBDT&#039;s circular intent.</description>
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