Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation
The ITAT has restored a matter to a pending CBDT decision on condonation, citing a 90-day delay in filing Form 10AB for S80G approval. The tribunal's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot penalize a taxpayer for a delay that is beyond their control.