[aaykarbhavan] Delay in filing return due to late completion of audit not condonable if it occurs on non-supply of docs to auditor

 

Delay in filing return due to late completion of audit not condonable if it occurs on non-supply of docs to auditor

November 17, 2014[2014] 50 taxmann.com 141 (Kerala)

IT: Where assessee society failed to file its return within due date on account of delay in getting audit report, in view of fact that said delay was attributable to assessee as it did not supply necessary statements to auditors in time, Commissioner was justified in rejecting application seeking condonation of delay filed under section 119(2)(b)

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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