Condonation allowable for non-deliberate delay in filing of Form 27C declaration U/s. 206C(1A)

Eid Mohammad Nizamuddin Vs ITO (ITAT Jaipur)

Conclusion: Delay in filing declarations in Form 27C being a technical breach was thus condoned and the same were being admitted as there was substantial compliance with the requirement of filing the declarations. The matter was set-aside to the file of AO for verification of declarations so filed by assessee in Form 27C and examination of claim of the assessee u/s 206C(IA) afresh in accordance with law.

Held: During the course of survey pr

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