2024 (5) TMI 454

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.... Sanghai, A/R For the Revenue : Shri Manoj Tiwari, JCIT, Sr. D/R ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The instant appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals), Mumbai, [hereinafter the "ld. First Appellate Authority"] dt. 28/11/2023, passed u/s 250 of the Income Tax Act, 1961 ("the Act") for the Asses....

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....e-tax and Chief Commissioners of Income-tax to admit the application of condonation of delay which are beyond 365 days and maximum up to three years in filing Form 10B for Assessment Year 2018-19 or for any subsequent years. On the other hand, the ld. D/R vehemently argued supporting the orders of the lower authorities. 4. We have heard rival contentions and perused the record placed before ....

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....filed it within time limit on 14/02/2021. The audit report which was required to be uploaded up to 15/09/2021 was finally uploaded on 13/03/2021. 4.1. It is an admitted fact that from March, 2020 to March, 2022, country was passing through Covid Pandemic and there were various restriction on the movements of the citizens and carrying out of the normal official works was hindered. It is also an ....

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....sued where the delays in filing of Form 10B beyond 365 days but upto three years were also directed to be considered for admitting the application for condonation of delay. This Circular in itself shows that the Income-tax Department was aware about the technical glitches and the problems faced by the tax-payers in furnishing various types of Forms including Form No. 10B is with regard to the furn....