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Income Tax Appeal Delay Condoned Due to Trustee Suspension & Sealed Records
Case Law Details
- Case Name
- Bombay Diocesan Trust Association Private Limited Vs CIT (Exemptions) (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Bombay High Court
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Bombay Diocesan Trust Association Private Limited Vs CIT (Exemptions) (Bombay High Court)
The writ petition concerned the rejection of an application filed by the petitioner trust under Section 119(2)(b) of the Income Tax Act, 1961, seeking condonation of delay in filing returns, declarations, statements of accounts, reports, and necessary forms for Assessment Years (AYs) 2012-13 to 2017-18. The respondent rejected the application only for AY 2016-17, even though the application covered six assessment years. The Bombay High Court examined the factual background that led to the non-filing of re...
