| Court: | Calcutta High Court |
| Head Notes: | *Tripura Cricket Association Vs The ACIT & Ors* *WPA No 8480 of 2020 and 8483 of 2020* *Sub-Whether petition u/s 119(2)(b) of the Income-tax Act,1961 for condonation of delay in filing Form No 10 can be entertained by CBDT beyond the period as prescribed* The appellant in this case filed writ petition to seek direction to be given to the CBDT to entertain its petition u/s 119(2)(b) for AY 2017-18 and 2018-19 towards delay in filing form no 10 for reasons beyond its control even though it had filed a letter with CBDT. The petitioner in this case relied on the decision of the Bombay High Court in the case of Little Angels Education Society Vs Union of India reported in (2021) 127 taxmann.com 473(Bom). The court considering the facts granted 3 weeks time to the petitioner to file the application with CBDT to be considered in accordance with the law. This judgement can be helpful to those assessees who are facing similar difficulty Ramesh Patodia |
| Law: | Income-Tax Act |
| Section(s): | Section 11, 119(2)(b) of Income-tax Act,1961- delay in filing form No 10-condonation |
| Counsel(s): | Adv Abhratosh Mazumdar and Adv Avra Mazumdar |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ramesh Patodia |
| Date of upload: | July 30, 2021 |
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