{"id":49391,"date":"2024-12-28T12:44:29","date_gmt":"2024-12-28T07:14:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meenachil-taluk-cooperative-employees-cooperative-society-ltd-cit-appeals2024-300-taxman-338-kerhc\/"},"modified":"2024-12-28T12:44:29","modified_gmt":"2024-12-28T07:14:29","slug":"meenachil-taluk-cooperative-employees-cooperative-society-ltd-cit-appeals2024-300-taxman-338-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meenachil-taluk-cooperative-employees-cooperative-society-ltd-cit-appeals2024-300-taxman-338-kerhc\/","title":{"rendered":"Meenachil Taluk Cooperative Employees Cooperative Society Ltd. CIT (Appeals)(2024) 300 Taxman 338 (Ker)(HC)"},"content":{"rendered":"<p>Assessing Officer disallowed deduction claimed by assessee under section 80P.\u00a0 Assessee filed \u00a0an appeal before Commissioner (Appeals) with a delay of 11 days and sought condonation of delay in filing appeal stating that delay was due to non availability of its legal consultant. \u00a0Commissioner (Appeals) refused to condone delay and dismissed appeal in limine. On writ the Court held that\u00a0 \u00a0since filing an appeal in tax matters required legal and technical assistance, reason advanced by assessee for condoning delay was sufficient and delay had to be condoned by Commissioner (Appeals). Delay is condoned and \u00a0Commissioner (Appeals) is\u00a0 \u00a0directed to consider assessee&#8217;s appeal on merits.Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 249 : Appeal-Commissioner (Appeals)-Condonation of delay-Form of appeal and limitation-Delay of 11 days-Non availability of tax consultant-Delay is condoned-CIT(A) is directed to decide the issue on merits. [S.80P, 246A, 250, 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-49391","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cQD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49391","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=49391"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49391\/revisions"}],"predecessor-version":[{"id":49392,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49391\/revisions\/49392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}