Bonafide Delay in filing ITR: Himachal Pradesh HC allows deduction u/s 80IB(10) of Income Tax Act to H.P. Housing & Urban Development Authority [Read Order]

The HP HC allowed deduction under Section 80IB(10) of the Income Tax Act, 1961 to H.P. Housing & Urban Development Authority as there was bonafide delay in filing ITR
By Kalyani B. Nair - On January 8, 2024 10:00 pm - 2 mins read
ITR - Bonafide Delay - Bonafide Delay in filing ITR - Himachal Pradesh HC - Deduction - Income Tax Act - H.P. Housing & Urban Development Authority - taxscan

The Himachal Pradesh High Court allowed deduction under Section 80IB(10) of the Income Tax Act, 1961 to H.P. Housing & Urban Development Authority as there was bonafide delay in filing income tax returns (ITR). The Assessing Officer in his assessment order dated 16.12.2009 under Section 143(3) of the Act declined the deduction claimed by the…

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