The ITAT held that filing Form 10B on the extended due date, especially during COVID-19 relief periods, cannot by itself defeat Section 11 exemption. Procedural delay cannot override substantive ...
High Court condones 1,257-day delay in filing Form 10B for AY 2016-17, recognizing that the petitioner filed returns manually on time and delay was due to bona fide professional ...
The Ministry of Finance through the Central Board of Direct Taxes (CBDT) has issued a circular which essentially condones delay in filing Form no. 9A, 10, 10B and 10BB for AY 2018-19 and subsequent ...
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