2019 (1) TMI 1479

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....ent Through : Sh. Ved Jain, Sh. Kislaya Parashar and Ms. Mekhala Benny, Advocates. O R D E R C.M. APPL.3299/2019 (for exemption) Allowed, subject to all just exceptions. C.M. APPL.3299/2019 (for condonation of delay) For the reasons mentioned in the application, the delay is condoned. C.M. Appl.3299/2019 is accordingly disposed of. ITA 55/2019 Issue notice. Sh. Ved Jain, Advoc....

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....duction under Section 80IB had been allowed in the previous two assessment years and that the necessary documents were furnished in support of the claim. The Revenue's appeal to the ITAT was rejected. The Revenue contends that the findings of the ITAT are in error on two aspects: one, that by the mandate of Sections 139(1) read with Section 80AC, the belated claim for deduction under Section 80....