ITO EXEMPTION, RANCHI vs. NATIONAL UNIVERSITY OF STUDY AND RESERACH IN LAW, RANCHI

ITA 368/RAN/2024Status: DisposedITAT Ranchi30 July 2026AY 2019-203 pages

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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Dr Jisuketan Pattanaik
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 30/07/2026Pronounced: 30/07/2026

Per Bench This is an appeal filed by the revenue against the order of the ld CIT(A), NFAC, Delhi dated 11.07.2024 in Appeal No. NFAC/2018-19/10097593 for the assessment year 2019-20. 2. Dr. Jisuketan Pattanaik, ld. AR appeared on behalf of the assessee. Shri Sandipan Khan, ld. Sr. appeared on behalf of the revenue.

P a g e 1 | 3 Assessment Year: 2019-20

3.

It was submitted by ld. Sr. DR that the assessee had filed its return of income on 31.01.2019. The Form No.10 for accumulation was filed on 28.10.2020. It was the submission that the requirement of filing the requisite Form No.10 was two months before the filing of the re

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