01 December 2011
in one of the transport contract case, there is delay in issue of form 15I by the sub contractor. As per rule 29D form 15I is to be taken at the beginning of the event i.e. in the month of April 2005 but the same has been taken in march 2006 .however from 15J has been filed to the department in time.A O has added back expenses on account of non deduction of TDS. Whether such internal procedural delay will hold good. kindly explain with case laws
02 December 2011
Yes the delay in filing of forms not in control of assessee will be condoned by the Income Tax Authorities. You can apply to the concerned A.O. explaining causes of delay.
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