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G. NARENDAR, KIRANMAYEE MANDAVA
Primary Agricultural Cooperative Society – Appellant
Versus
Union of India – Respondent
Headnote: Read headnote
ORDER :
G.NARENDAR, J.
Heard learned counsel, Sri Kedarnath, representing on behalf of learned counsel Sri P.Rama Sharana Sharma, representing the learned counsel for appellants, Sri Y.V.Anil Kumar, learned Central Government Counsel, representing for the 1st respondent and Sri Vijay Kumar Punna, learned Central Government standing counsel representing for the 2nd respondent.
2. The short point that arises in all the petitions is that whether the authority was right in rejecting the applications preferred under Section 119(2)(b) of the Act seeking to condone the delay in filing the returns for the assessment year 2021-2022. We have perused the order passed by the competent authority on the applications. The applications by the assesse were preferred invoking the provisions of clause (b) of sub-section 2 of section 119 of the Income Tax Act, 1961, praying to condone the delay in the filing of returns for the assessment year 2021-2022 and thereby, enabling them to claim deduction under Section 80P of the Act.
3. The status of petitioners’ society is not disputed. The petitioners
The Supreme Court's directives on limitation during the COVID-19 pandemic are binding and must be considered in tax return filings.
The Supreme Court's directives on limitation during the COVID-19 pandemic are binding and must be applied in tax return filings.
The court established that the limitation period for filing appeals under the Goa Value Added Tax Act is subject to exclusion during extraordinary circumstances such as the COVID-19 pandemic, as dire....
The court established that the period from 15.03.2020 to 28.02.2022 is excluded from the limitation calculation due to the COVID-19 pandemic, allowing for the condonation of delay in filing appeals u....
The distinction between extension and exclusion of limitation periods under the Limitation Act was clarified, emphasizing that the period during the COVID-19 pandemic is excluded from the limitation ....
The court ruled that pandemic-related limitation exemptions do not apply to suits where the limitation period expired before the onset of the lockdown.
The Principal Chief Commissioner of Income Tax must consider genuine hardship when evaluating applications for condonation of delay in filing returns under Section 119(2)(b), and arbitrary refusals u....
The court affirmed that personal circumstances cannot justify excessive delays beyond statutory limitation under the Administrative Tribunals Act.
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