M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 691/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Aug 2024AY 2018-19
Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024
For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Gautam Patra, CIT DR
Section 11Section 119(2)(b)Section 139(1)Section 143(1)(a)Section 39(1)
submitted that the return of income has been filed within
M/s Sikar Zilla Welfare Trust; A.Y. 2018-19
the prescribed time limit under Section 39(1) of the Act.
Though, the audit was duly carried out by the auditors before filing of return of income, but due to technical glitches