The timing of when the Arizona Legislature reconvenes in January presents a potential delay in adopting changes to state tax ...

The Court quashed the order rejecting the condonation of delay, emphasizing that human error and professional reliance justify acceptance of late audit ...

Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3) is unlawful, and ...

The authority’s rejection was held unsustainable because it relied on an incorrect interpretation of the circular governing delayed Form 10B filings. The Court granted relief to the ...

Tribunal held that delay in submitting Form 10B is curable, allowing trust to claim income application under Section 11(1)(a) as it was filed prior to completion of assessment ...

The Internal Revenue Service (IRS) requires employers and employees alike to use specific tax forms to accurately record ...

The High Court set aside the refusal to condone a 523-day delay after finding the explanation adequate. The ruling allows the trust’s Form 10 filing to be accepted for exemption ...

Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the ...

Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is ...

Madras High Court held that a trust’s legitimate tax exemption cannot be denied merely for delay in filing Form 10B, directing the Assessing Officer to allow benefits under Section ...

The Bombay High Court condoned a 338-day delay in filing Form No. 10 for income accumulation under Section 11(2), holding that genuine hardship justified relaxation of procedural ...

The Court condoned a 31-day delay in filing Form 10B after finding the reasons bona fide and linked to COVID-19 disruptions. It set aside the rejection order and directed reprocessing of the return ...