Tax Connect
madhuvridhi
Tag: condonation of delay
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CBDT couldn’t condone delay to carry forward loss if same wasn’t even claimed in original ITR: HC
CBDT couldn’t condone delay to carry forward loss if same wasn’t even claimed in original ITR: HC Gaurangbhai Chimanbhai Kapadiya v. Union of India – [2024] 161 taxmann.com 304 (Gujarat) Assessee filed his return of income for the year 2015-16 belatedly under Section 139(4) by declaring a total income of Rs. 3,30,398. The assessee’s account…
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Condoning Delay in Appeal Filing: Medical Reason Validated
The ruling reaffirms that medical reasons can serve as valid grounds for condoning delay in appeal filing before the Appellate Authority, ensuring equitable treatment and access to justice for taxpayers facing genuine hardships.