Commission payment by the assessee was disallowed by the Assessing Officer in the AY. 2013-14 by holding that it pertain to AY. 2012-13. The assessee filed revision petition before the Commission with in one moth of the receipt of the order and also explained the reasons for delay in filing the revision application. \u00a0.PCIT rejected the application on the ground that the application was time barred .\u00a0 On writ against the rejection of application ,honourable Court directed the PCIT to condone the delay and decide the issue on merit .( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 264 :Commissioner – Revision of other orders -Condonation of delay \u2013 Commission paid was claimed as deduction in the AY. 2013-14- Assessing Officer held that the Commissioner pertaining to AY. 2012-13 hence not allowed \u2013 Revision application was filed for the AY. 2012-13 , with in one month of the order for the AY.2013-14-PCIT rejected the petition on the ground that it was time barred \u2013 On writ the delay was condoned and the PCIT is directed to dispose the application on merits .[ S.143(3)]<\/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-3531","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-UX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3531","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=3531"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3531\/revisions"}],"predecessor-version":[{"id":5267,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3531\/revisions\/5267"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}