Delay in filing of Form 10 – ITAT directs CIT(E) to re-­examine the reasons for failure

Bhalchandra Educational Trust Vs CIT (Exemptions) (ITAT Lucknow)

CBDT vide Circular No. 7/2018 dated 20/12/2018 has issued directions for condonation of delay u/s 119(2)(b) of the Act in filing of Form 10 and Form 9A for assessment year 2016-17.

The analysis of directions of CBDT vide this cir

Please become a Premium member. If you are already a Premium member, login here to access the full content.