{"id":11435,"date":"2020-05-17T07:34:14","date_gmt":"2020-05-17T07:34:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vasudev-adigasfast-foods-pvt-ltd-v-cbdt-2020-186-dtr-89-karn-hc\/"},"modified":"2022-01-20T18:25:39","modified_gmt":"2022-01-20T12:55:39","slug":"vasudev-adigasfast-foods-pvt-ltd-v-cbdt-2020-186-dtr-89-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vasudev-adigasfast-foods-pvt-ltd-v-cbdt-2020-186-dtr-89-karn-hc\/","title":{"rendered":"Vasudev AdigasFast Foods Pvt. Ltd. v. CBDT (2020) 186 DTR 89 \/ 314 CTR 852 (Karn.)(HC) Editorial : Affirmed by division Bench , Vasudev Adigas Fast Food (P) Ltd; CBDT  v.  (2021) 437 ITR 67 \/ 282 Taxman 48\/ 323 CTR 235  (Karn) (HC)"},"content":{"rendered":"<p>Due to change in the share holdings\u00a0 and prolonged litigation, return for the AY. 2014-15 was filed beyond prescribed date under the Act. Petition was filed before the CBDT u\/s. 119 (2) (b) of the Act to condone the delay. CBDT rejected the petition. On writ allowing the petition the Court held that\u00a0 thegenuine hardship, should be construed\u00a0 liberally. The Court also observed that\u00a0 order of CBDT\u00a0 being cryptic the\u00a0\u00a0 delay was\u00a0 condoned. The order of the CBDT\u00a0 was quashed. Followed B.M Malani v CIT (2008) 219 CTR 313\/ 13 DTR 186 (SC) \/ 10 SCC 617.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Return-Condonation of delay-Genuine hardship\u2013Should be construed  liberally-Order being cryptic-Delay is condoned. [S.119 (2)(b), 139. Art. 226, 227] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11435","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Yr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11435"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11435\/revisions"}],"predecessor-version":[{"id":24167,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11435\/revisions\/24167"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}