DR. BABASAHEB AMBEDKAR OPEN UNIVERSITY,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, EXEMPTION, AHMEDABAD
In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose
ITA 122/AHD/2026[2015-16]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2015-16
Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)
Section 10Section 10(230)Section 11Section 12ASection 12A(1)(ba)Section 147Section 148Section 68
1)(ba), where audit reports were ultimately furnished and registration under section 12A was undisputed. In the present case, the appellant's claim is under section 10(23C) and not under sections 11 and 12, and the mandatory audit report in Form No. 10BB was never validly filed nor condoned by the CBDT. The ratio of CIT v. Vatika Township