Search: condonation of delay

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Section 1548 Section 114

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR

Section 11Section 12ASection 143(1)Section 154

iv) That in view of the matter the assessee society has already been granted registration under Section 12A & 80G of the IT Act and department has been allowing the benefit under Section 11 to the society year after year but for the said year the same was denied on the ground that the audit report in form 10B was uploaded