{"id":39721,"date":"2024-03-01T16:52:29","date_gmt":"2024-03-01T11:22:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/deeprock-tms-pvt-ltd-v-pcit2023456-itr-701-152-taxmann-com-234-telanganahc\/"},"modified":"2024-04-21T16:22:28","modified_gmt":"2024-04-21T10:52:28","slug":"deeprock-tms-pvt-ltd-v-pcit2023456-itr-701-152-taxmann-com-234-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deeprock-tms-pvt-ltd-v-pcit2023456-itr-701-152-taxmann-com-234-telanganahc\/","title":{"rendered":"Deeprock Tms Pvt. Ltd. v. PCIT(2023)456 ITR 701 \/152 taxmann.com 234 \/ 333 CTR 198(Telangana)(HC)"},"content":{"rendered":"<p>Held, that the delay was of only about fifteen days. That being the position, this was a fit case where the Central Board of Direct Taxes may exercise its discretion under clause\u00a0(b)\u00a0of sub-section\u00a0(2)\u00a0of section\u00a0119\u00a0of the Act and do the needful.\u00a0 (AY.2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 119 : Central Board of Direct Taxes-Return-Delay in filing return-Genuine hardship-Delay of 15 days-Board is directed to consider the application for condonation of delay. [S.119(2)(b),139,  Form No 10IC, 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-39721","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39721","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=39721"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39721\/revisions"}],"predecessor-version":[{"id":41559,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39721\/revisions\/41559"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}