Assessee made an application seeking condonation of delay and claimed that due to health reasons and the non-availability of his auditor, he was unable to comply with rectify the intimation. \u00a0Principal Commissioner placed reliance on\u00a0Circular No. 9\/2015, dated 9-6-2015\u00a0and rejected the application on the ground that the assessee had not filed an audit report in Form 3CB. On writ, the Court held that CBDT\u00a0Circular No. 9\/2015, dated 9-6-2015 \u00a0indicate that revenue was empowered\/authorized to condone delay in terms of said Circular and application could not be rejected merely on basis of said CBDT Circular. Accordingly, the application for condonation of delay was allowed and the assessee was to be directed to submit form 3CB. \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 119 : Central Board of Direct Taxes-Intimation-Defective return-Failure to file audit report-Commissioner has the power to condone the delay-Order rejecting the application was quashed. [S. 119(2)(b), Form 3CB, Art, 226] <\/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":[21],"tags":[],"class_list":["post-33608","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8K4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33608","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=33608"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33608\/revisions"}],"predecessor-version":[{"id":33609,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33608\/revisions\/33609"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}