Goods & Service Tax (GST) 9 September 2026
ITAT Condones ITA Delay with Rs 5K
The Ahmedabad bench of the Income Tax Appellate Tribunal has ruled that taxpayers who miss the filing deadline for their Income Tax Act returns can have the delay condoned by depositing Rs 5,000 into the Prime Minister Relief Fund. The decision aims to provide a practical remedy for late filers while ensuring a contribution to a national relief effort, and it aligns with a recent Rajasthan High Court directive for the GST Appellate Authority to address pending matters on their merits.
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has allowed the condonation of a delayed Income Tax Act filing if the taxpayer deposits Rs 5,000 into the Prime Minister Relief Fund.
- Deposit must be made before the tribunal hearing.
- The contribution is treated as a token gesture, not a tax payment.
- The ruling follows a Rajasthan High Court order directing the GST Appellate Authority to decide on merits of pending cases.
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