Tax Guru

Section 80P Denial Collapses After Section 119(2)(b) Condonation – CPC Intimation Cannot Survive

S55 Keerippatty Primary Agricultural Co-op. Credit Society Ltd. Vs ITO (ITAT Chennai) The ITAT Chennai set aside the CIT(A)’s order and held that once the ...
Tax Guru

8-Year Delay Condoned in 143(1) Intimation Appeal: ITAT Surat Restores Trust’s Case to CIT(A) for Merits Adjudication

The Tribunal held that an appeal should not be rejected merely due to long delay when sufficient cause is shown. It ruled that technicalities cannot defeat substantial justice and restored the matter ...